 | Westel Woodbury Willoughby - Constitutional law - 1910 - 900 pages
...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...a duty on imports to escape the prohibition in the Constitution."2 And. 2812 Wh. 410; 0 L. ed. 678. 29 As already observed, and will later be more fully... | |
 | Charles Austin Beard - Political science - 1910 - 838 pages
...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...plainly a duty on imports to escape the prohibition of the Constitution." * Thus foreign commerce is protected entirely from impediments which might be... | |
 | Charles Austin Beard - Political science - 1910 - 814 pages
...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...plainly a duty on imports to escape the prohibition of the Constitution." 3 Thus foreign commerce is protected entirely from impediments which might be... | |
 | Encyclopedias and dictionaries - 1911 - 1068 pages
...licence to be in effect a tax, the chief justice observed that so long as the thing imported remained " the property of the importer, in his warehouse, in...or package in which it was imported," a tax upon it was too plainly a duty on imports to escape the prohibition of the Constitution, that imported commodities... | |
 | Encyclopedias and dictionaries - 1911 - 1058 pages
...licence to be in effect a tax, the chief justice observed that so long as the thing imported remained " the property of the importer, in his warehouse, in...or package in which it was imported," a tax upon it was too plainly a duty on imports to escape the prohibition of the Constitution, that imported commodities... | |
 | John Forrest Dillon - Corporation law - 1911 - 782 pages
...by a State. 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. The State cannot, in the form of a license... | |
 | United States. Supreme Court - Law reports, digests, etc - 1911 - 1244 pages
...Chief Justice Marshall says, the article is exempt from the taxing power of a State "while remaining the property of the importer, in his warehouse, in...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 them... | |
 | Electronic journals - 1911 - 802 pages
...goods in the original package and goods incorporated into the great mass of property. " While remaining the property of the importer, in his warehouse, in...original form or package in which it was imported," an article cannot be subjected to state taxation ; a tax upon it is a duty upon imports and is beyond... | |
 | United States. Supreme Court - Law reports, digests, etc - 1913 - 1092 pages
...taxing power of the state; but while remaining the propaerty of the importer, in his warehouse, in и the original form or package in which it * was imported,...imports to escape the prohibition in the Constitution." That doctrine has been many times applied in the decisions of this court in denning the line of demarcation... | |
 | James Parker Hall - Constitutional law - 1914 - 528 pages
...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...imports to escape the prohibition in the Constitution." This sentence contains in a nutshell the whole doctrine upon the subject of original packages, upon... | |
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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... 
