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 - Сторінка 65автори: New York state, commissioners appointed to revise the laws for the assessment and collection of taxes - 1871Повний перегляд - Докладніше про цю книгу
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1959 - 926 стор.
...merchandise, as well as to bring it into the country" (id., at 442), and that the State could not tax it "while remaining the property of the importer, in...warehouse, in the original form or package in which it was imported."8 Id., at 442. But he made very clear that ". . . there must be a point of time when the... | |
| the late Bernard Schwartz - 1988 - 497 стор.
...when imported goods cease to be imports: 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. 5 Under this original-package doctrine, imports... | |
| California. Supreme Court - 1906 - 830 стор.
...its distinctive character as an import, and has become subject to the taxing power of the State; bat while remaining the property of the importer, in his...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Oonstituiion." On the other point, the Court said: "We... | |
| David P. Currie - 1992 - 518 стор.
...imported if none could be sold."131 Thus an import remained an import, immune from state taxation, "while remaining the property of the importer, in...original form or package in which it was imported. "132 Finally, a tax on the business of selling imported goods was in effect a tax on the goods themselves:... | |
| David P. Currie - 1992 - 518 стор.
...imported if none could be sold."131 Thus an import remained an import, immune from state taxation, "while remaining the property of the importer, in...warehouse, in the original form or package in which it was imported."122 Finally, a tax on the business of selling imported goods was in effect a tax on the goods... | |
| Candido Tomas Garcia Molyneux - 2001 - 328 стор.
...distinctive character as an import and become subject to the taxing power of the State. While it remains the property of the importer, in his warehouse, in...was imported, a tax upon it is too plainly a duty on imports to escape the prohibition in the Constitution.118 Likewise, a State act may not discriminate... | |
| Joseph Francis Menez, John R. Vile - 2004 - 660 стор.
...purpose for which that power was given. "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 Court held the action of Maryland also... | |
| Albert Jeremiah Beveridge - 2005 - 705 стор.
...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." 3 * 12 Wheaton, 487-89. s ft. 441. a lb.... | |
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