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 61по 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 странициПълен достъп - Информация за книгата
| William Angus Sutherland - 1904 - 1008 страници
...state cannot impose a tax upon goods so sold,-410 but the protection of the commerce clause ceases when the importer has so acted upon the thing imported that it has been incorporated with the mass of property in the state.411 Co., 158 Mo. 342, 81 Am. St. Rep. 216,... | |
| John Marshall - 1905 - 484 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...the State ; but while remaining the property of the VOL. II.— II. importer, in his warehouse, in the original form or package in which it was imported,... | |
| California. Supreme Court - 1906 - 806 страници
...necessary incident. It was admitted that when the article had lost its character as an import, by being incorporated and mixed up with the mass of property in the country, it became subject, like other property, to the taxing power of the State. This admission, however, does... | |
| New York (State). Court of Appeals - 1907 - 594 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 looses its distinctive character as an import, and becomes subject to the taxing power of the State;... | |
| David Kemper Watson - 1910 - 960 страници
...imported from one State into another. When Imports lose their character as such. — "When the importer84 has so acted upon the thing imported that it has become...become subject, to the taxing power of the State." In May v. New Orleans85 Justice Harlan for a bare majority of the court said: "The 'original package,'... | |
| 1910 - 1312 страници
...the court said: "It is sufficient for the present to say, generally, that when the importer has во acted upon the thing Imported that it has become incorporated...become subject to the taxing power of the state." In Low v. Austin, 80 US 29, 20 L. Ed. 517, we find the following: "Goods Imported do not lose their... | |
| United States. Department of Agriculture. Office of the General Counsel - 1914 - 878 страници
...articles imported into this country from abroad for sale, and it was there held that (p. 441) : When the importer has so acted upon the thing imported,...country, it has. perhaps, lost its distinctive character iis an import, mid has heroine subject to the taxing power of the Stale; hut while remaining the property... | |
| Eugene Wambaugh - 1915 - 1106 страници
...as 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,...has become subject to the taxing power of the State; hut while remaining; the property of the importer, in his wyphniisp, in t.hp nrigina.1 form fir pa.nkftgp... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1917 - 674 страници
...its application, the court said : "It is sufficient for the present case to say, generally, that when the importer has so acted upon the thing imported...of the importer, in his warehouse, in the original farm or package in which it ioas imported, a tax on it is too plainly a duty on imports to escape the... | |
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