| John Marshall - 1839 - 762 頁
...general, as if it were confined to a particular mode of doing the forbidden thing. All must perceive that a tax on the sale of an article, imported only for sale, is a tax on the article itself. It is true, the state may tax occupations generally, but this tax must be paid by those who employ... | |
| Louisiana. Supreme Court, Merritt M. Robinson - 1845 - 620 頁
...general, as if it were confined to a particulir mode of doing the forbidden thing. All must perceive, that a tax on the sale of an article, imported only for sale, is a tax on the article itself. It is true, the State may tax occupations generally, but this tax must be paid by those who employ... | |
| United States. Supreme Court - 1847 - 668 頁
...required all importers, before the sale of their imported articles, to take out a license. And the court held, " that a tax on the sale of an article, imported...the constitution which declares, that no State shall lay an impost or duties on imports or exports." The act was also held to be repugnant to that clause... | |
| United States. Supreme Court, Benjamin Robbins Curtis - 1864 - 822 頁
...general, as if it were confined to a particular mode of doing the forbidden thing. All must perceive that a tax on the sale of an article, imported only for sale, is a tax on the article itself. It is true the State may tax occupations generally, but this tax must be paid by those who employ the... | |
| New York (State). Court of Appeals, Joel Tiffany - 1868 - 1050 頁
...imported, a tax upon it is plainly a tax upon imports, within the prohibition of the constitution. A tax on the sale of an article imported only for sale is a tax on the article itself. I shall have occasion again to allude to certain distinctions contained in this opinion, which will... | |
| United States. Supreme Court, Benjamin Robbins Curtis - 1870 - 892 頁
...required all importers, before the sale of their imported articles, to take out a license. And the court held, " that a tax on the sale of an article, imported...importation gave a right to the importer to sell the package irr question free from any charge by the State, and consequently that the act of Maryland was unconstitutional... | |
| 1871 - 874 頁
...that the tax on the sale of an article imported only for sale, is a tax on the article itself." If a tax on the sale of an article imported only for sale, is a tax on the article itself, then assuredly a tax on the price of a passage, paid only for the purpose of securing the passage,... | |
| New York (State). Court of Appeals - 1873 - 684 頁
...imported, a tax upon it is plainly a tax upon imports, within the prohibition of the constitution. A tax on the sale of an article imported only for sale is a tax on the article itself. I shall have occasion again to allude to certain distinctions contained in this opinion, which will... | |
| New York (State). Court of Appeals - 1873 - 684 頁
...imported, a tax upon it is plainly a tax upon imports, within the prohibition of the constitution. A tax on the sale of an article imported only for sale is a tax on the article itself. I shall have occasion again to allude to certain distinctions contained in this opinion, which will... | |
| Henry Flanders - 1874 - 322 頁
...prohibition which we are now considering, that no state can lay a duty on imports. 238. The Court regarded a tax on the sale of an article imported only for sale, or a tax on the thing imported, in the hands of the importer, as equivalent to a tax or duty upon imports.... | |
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