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" ... 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 an import, and has become subject to the taxing power... "
The Encyclopaedia Britannica: Mun to Pay - الصفحة 270
1911
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The Political and Economic Doctrines of John Marshall: Who for Thirty-four ...

John Marshall - 1914 - عدد الصفحات: 380
...property of the importer in his 12 Judson on " Interstate Commerce," sec. 16. « 12 Wheaton, 441-442. [ warehouse in the original form or package in which it was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." 14 Hence the doctrine...

Selected Cases in Constitutional Law

Harold Edgar Barnes - 1915 - عدد الصفحات: 376
...character as an import, and has become subject to the taxing power of the State; but while remaining the property of the importer, in his warehouse, in...or package in which it was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." That doctrine has...

The Canadian Law Times, المجلد 36

1916 - عدد الصفحات: 1162
...character as an import, and has become subject to the taxing power of the State; but while remaining the property of the importer, in his warehouse, in...or package in which it was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution." We learn from the...

United States Reports: Cases Adjudged in the Supreme Court at ..., المجلد 178

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1917 - عدد الصفحات: 674
...That a tax upon the thing imported during the time it retains its character as an import and remains the property of the importer, " in his warehouse,...original form or package in which it was imported," is a duty on imports within the meaning of the Constitution ; and 3. That a State cannot, in the form...

California Law Review, المجلد 5

1917 - عدد الصفحات: 534
...character as an import, and 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 and package in which it was imported, the tax upon it was plainly a duty on imports prohibited by the...

The Life of John Marshall: The building of the nation, 1815-1835

Albert Jeremiah Beveridge - 1919 - عدد الصفحات: 722
...character as an import, and has become subject to the taxing power of the State; but while remaining the property of the importer, in his warehouse, in...or package in which it was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the constitution." 3 It is not true that...

Annual Report, المجلد 4

New Jersey. State Board of Taxes and Assessment - 1919 - عدد الصفحات: 392
...of the State. The chief criteria of this distinctive character are that the thing imported remains the property of the importer, in his warehouse, in the original form or package in which it came into the country. In the case of Gerdan vs. Davis, 67 NJ Law 88, Justice Van Syckel, speaking...

The National Government of the United States

Everett Kimball - 1920 - عدد الصفحات: 650
...character as an import, and has become subject to the taxing power of the state ; but while remaining the property of the importer, in his warehouse, in...or package in which it was imported, a tax upon it is too plainly a duty upon imports to escape the prohibition in the Constitution.2 From this doctrine...

State and Municipal Government in the United States

Everett Kimball - 1922 - عدد الصفحات: 604
...character as an import, and has become subject to the taxing power of the state ; but while remaining the property of the importer, in his warehouse, in...or package in which it was imported, a tax upon it is too plainly a duty upon imports to escape the prohibition in the Constitution.1 This very seriously...

Smith College Studies in History

1924 - عدد الصفحات: 464
...character as an import and has become subject to the taxing power of the state; but while remaining the property of the importer, in his warehouse, in...or package in which it was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution."88 This amounted to...




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