 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...  Report (Second report). Repr - Page 65by New York state, commissioners appointed to revise the laws for the assessment and collection of taxes - 1871Full view - About this book
 | United States. Supreme Court - 1904 - 444 pages
...import, and has become subject to the taxing power of the state ; but while remaining the properly of the importer, in his warehouse, in the original...was imported, a tax upon it is too plainly a duty on imports, to escape the prohibition in the constitution. The counsel for the plaintiffs in error... | |
 | United States. Supreme Court - 1827 - 682 pages
...power of the State ; but while Brown remaining the property of the importer, in his warehouse. State of in the original form or package in which it was imported, a Maryland, tax upon it is too plainly a duty on imports to escape the prohibition in the constitution.... | |
 | Nathan Dane - 1829 - 956 pages
...State, before he shall be permitted to sell a bale or package, so imported' ? As to articles imported ' while remaining the property of the importer, in his...was imported, a tax upon it is too plainly a duty on import to escape the prohibition in the constitution.' ' There is no difference in effect between... | |
 | John Marshall - 1839 - 762 pages
...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. The counsel for the plaintiffs in error contend... | |
 | New York (N.Y.). Croton Aqueduct Board - 1842 - 40 pages
...— " While the thing imported," says Chief Justice Marshall in pronouncing the decision, " remains the property of the importer in his warehouse, in...imports to escape the prohibition in the constitution." The effect then of this prohibition would be to prevent the levying of a specific tax either for the... | |
 | 1845 - 436 pages
...to the taxing power of the state ; but while it continues the property of the importer, and remains in his warehouse in the original form or package in...was imported, a tax upon it is too plainly a duty on imports to escape this prohibition of the Constitution. The general power of taxation is retained... | |
 | United States. Supreme Court - 1847 - 668 pages
...v. Maryland. Chief Justice Marshall says, the article is exempt from the taxing power of a State " while remaining the property of the importer, in his...original form or package in which it was imported." " This state of things," he adds, " is changed if he [the importer] sells them, or otherwise mixes... | |
 | 1827 - 452 pages
...import, and has become subject to the taxing power of the state; but while irmnining the property of tho importer, in his warehouse, in the original form or package in which it v, ;,.- imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the constitution.... | |
 | United States. Supreme Court, Benjamin Robbins Curtis - 1864 - 822 pages
...the country, it has, perhaps, * lost its distinctive character as an import, and has become [ * 442 ] subject to the taxing power of the State ; but while...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the constitution. The counsel for the plaintiffs in error contend... | |
 | Thomas McIntyre Cooley - 1868 - 776 pages
...constitutional protection, and become liable to State taxation ; but it has been said 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.1 And it was also declared in the same case,... | |
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