 | 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, 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
...while remaining the property of the importer, in his warehouse, in the original Opinion by HUNT, J. form or package in which it is imported, a tax upon...Massachusetts, Rhode Island, and New Hampshire, termed the " Licence Ccwex" are reported in 5 How. USE 504. It was there held that a law of Massachusetts, providing... | |
 | 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
...the levy is delayed until the goods are landed. The power to tax immediately upon landing is the same as the power to tax while entering the port. There...Hampshire, termed the License Cases, are reported in 5 How. US 504. It was there held that a law of Massachusetts, providing that no person shall presume to be... | |
 | Henry Flanders - 1874 - 296 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.... | |
 | 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.... | |
 | Orlando Bump - 1878 - 474 頁
...Constitution. Beall v. State, 4 Blackf. 107. The prohibition is general, and not confined to a particular mode. A tax on the sale of an article imported only for sale is a tax on the article itself. A tax on the occupation of an importer is a tax on importation. It must add to the price of the article,... | |
 | Nevada. Supreme Court - 1878 - 524 頁
...of their imported articles, to take out a license. The supreme court of the United States held that a tax on the sale of an article, imported only for sale, is a tax on the article itself; that the importation gave a right to the importer to sell the package in question free from' any charge... | |
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All must perceive that a tax on the sale of an article, imported only for sale, is a tax on the article itself. 
