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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... "
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, New York (State). Commissioners to Revise Laws for Assessment and Collection of Taxes, Edwin Dodge, George W. Cuyler - 1872 - 102 страници
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Cases Argued and Adjudged in the Supreme Court of the United States, Том 15

United States. Supreme Court - 1873 - 740 страници
...taxing imports and their general power to tax persons and property within their limits, said that "when the importer has so acted upon the thing imported...become subject to the taxing power of the State." This distinction in the liabilities of property in its different stages has ever since been recognized.f...

Reports of the Decisions of the Court of Appeals of the State of New ..., Том 3

New York (State). Court of Appeals - 1873 - 684 страници
...which imposes a light duty may impose one amounting to prohibition. When the importer has so acted on the thing imported that it has become incorporated...mixed up with the mass of property in the country, it loses its distinctive character as an import, and becomes subject to the taxing power of the State...

Reports of the Decisions of the Court of Appeals of the State of New ..., Том 1

New York (State). Court of Appeals - 1873 - 684 страници
...which imposes a light duty may impose one amounting to prohibition. When the importer has so acted on the thing imported that it has become incorporated...mixed up with the mass of property in the country, it loses its distinctive character as an import, and becomes subject to the taxing power of the State;...

Reports of Cases Argued and Determined in the Supreme Court of Ohio, Том 42

Ohio. Supreme Court - 1885 - 1744 страници
...That when the importer has acted upon the thing imported, and it has become incorporated and mixed with the mass of property in the country, it has, perhaps, lost its distinctive character, and has become subject to tkotaxing power of the state." McGuire e. State. In the License Cases, 5...

A Treatise on the Constitutional Limitations which Rest Upon the Legislative ...

Thomas McIntyre Cooley - 1874 - 914 страници
...regarded as imports within the meaning of the prohibition. In general terms it has been said that when the importer has so acted upon the thing imported...become subject to the taxing power of the State ; but that while remaining the property of the importer, in his warehouse, in the original form or package...

An Exposition of the Constitution of the United States

Henry Flanders - 1874 - 322 страници
...revenue by import, so far as it is drawn from importations into the state laying the tax. 239. But when the importer has so acted upon the thing imported...mixed up with the mass of property in the country, it loses its distinctive character as an import, and becomes subject to the taxing power of the state....

An Exposition of the Constitution of the United States

Henry Flanders - 1874 - 296 страници
...revenue by import, so far as it is drawn from importations into the state laying the tax. 239. But when the importer has so acted upon the thing imported...mixed up with the mass of property in the country, it loses its distinctive character as an import, and becomes subject to the taxing power of the state....

The American Law Register, Том 15

1876 - 816 страници
...tax subjects of commerce, where their transit for the purpose of commerce has ceased, and they have become incorporated and mixed up with the mass of property in the community, is well settled. But that a tax on the property belonging to a citizen of another state,...

An Exposition of the Constitution of the United States

Henry Flanders - 1877 - 306 страници
...drawn from importations into the state laying the tax. 239. But when the importer has so acted upon tho thing imported that it has become incorporated and...mixed up with the mass of property in the country, it loses its distinctive character as an import, and becomes subject to the taxing power of the state....

A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 страници
...tax subjects of commerce, where their transit for the purpose of commerce has ceased, and they have become incorporated and mixed up with the mass of property in the community, is well settled. But that a tax on the property belonging to a citizen of another State,...




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