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" It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported, that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character as... "
Second Report of the Commissioners to Revise the Laws for the Assessment and ... - Страница 61
по New York (State). Legislature. Commissioners to Revise Laws for Assessment and Collection of Taxes, David Ames Wells, Edwin Dodge, George W. Cuyler - 1872 - 102 страници
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State Taxation on Interstate Commerce, 1959: Hearing Before the ..., Томове 1–3

United States. Congress. Senate. Committee on Small Business - 1959 - 356 страници
...to square that finding with the longfollowed rule laid down 132 years ago by Chief Justice Marshall: "While remaining the property of the importer, in...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition of the constitution." In US Plywood Corporation vs. the City of...

National Bureau of Standards Circular, Брой 540

1953
...Court which ruled that an imported article did not become subject to the taxing power of the State "while remaining the property of the importer, in...original form or package in which it was imported." 3 To determine the time when an article passes out of interstate into State jurisdiction for the purpose...

United States Reports: Cases Adjudged in the Supreme Court, Том 358

United States. Supreme Court - 1959
...merchandise, as well as to bring it into the country" (id., at 442), and that the State could not tax it "while remaining the property of the importer, in...warehouse, in the original form or package in which it was imported."8 Id., at 442. But he made very clear that ". . . there must be a point of time when the...

The Unpublished Opinions of the Burger Court

the late Bernard Schwartz - 1988 - 496 страници
...when imported goods cease to be imports: It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported,...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the constitution. 5 Under this original-package doctrine, imports...
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Reports of Cases Determined in the Supreme Court of the State of ..., Том 20

California. Supreme Court - 1906
...its distinctive character as an import, and has become subject to the taxing power of the State; bat while remaining the property of the importer, in his...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Oonstituiion." On the other point, the Court said: "We...

The Constitution in the Supreme Court: The First Hundred Years, 1789-1888

David P. Currie - 1992 - 504 страници
...imported if none could be sold."131 Thus an import remained an import, immune from state taxation, "while remaining the property of the importer, in...original form or package in which it was imported. "132 Finally, a tax on the business of selling imported goods was in effect a tax on the goods themselves:...
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The Constitution in the Supreme Court: The First Hundred Years, 1789-1888

David P. Currie - 1992 - 504 страници
...imported if none could be sold."131 Thus an import remained an import, immune from state taxation, "while remaining the property of the importer, in...warehouse, in the original form or package in which it was imported."122 Finally, a tax on the business of selling imported goods was in effect a tax on the goods...
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Domestic Structures and International Trade: The Unfair Trade Instruments of ...

Candido Garcia Molyneux - 2001 - 300 страници
...distinctive character as an import and become subject to the taxing power of the State. While it remains the property of the importer, in his warehouse, in...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution.118 Likewise, a State act may not discriminate...
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Summaries of Leading Cases on the Constitution

Joseph Francis Menez, John R. Vile - 2004 - 627 страници
...purpose for which that power was given. "It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported,...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." The Court held the action of Maryland also...
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The Life of John Marshall, Том 4

Albert Jeremiah Beveridge - 2005 - 704 страници
...being universal in its application. It is sufficient for the present, to say, generally, that, when the importer has so acted upon the thing imported...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the constitution." 3 * 12 Wheaton, 487-89. s ft. 441. a lb....
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