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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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Limits on States: A Reference Guide to the United States Constitution

James M. McGoldrick - 2005 - 134 страници
...distinctive character as an import," and thus is "subject to the taxing power of the state." Prior to that, "while remaining the property of the importer, in...original form or package in which it was imported," any tax would be an invalid duty on imports contrary to the Constitution. This doctrine became known...
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