 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...  Report (Second report). Repr - 第 65 頁New York state, commissioners appointed to revise the laws for the assessment and collection of taxes 著 - 1871完整檢視 - 關於此書
 | United States. Supreme Court - 1895 - 782 頁
...is not the instant when the article enters the country, but when the importer has so acted upon it that it has become incorporated and mixed up with the mass of property in the country, which happens when the original package is no longer such in his hands ; that the distinction is obvious... | |
 | United States. Interstate Commerce Commission - 1896 - 782 頁
...Kidd v. Pearson, 128 IL S. 1, 32 L. ed. 346. From that time until they reach their destination and "become incorporated and mixed up with the mass of property " in the state where delivered, they are subjects of interstate commerce (Leisy v. Hardin, 3 Inters. Com. Rep.... | |
 | William Jay Youmans - 1897 - 900 頁
...protection, and become liable to State taxation. But it has been held by the United States Supreme Court that where the importer has so acted upon the thing...up with the mass of property in the country, it has lost its distinctive character as an import, and become subject to the taxing power of the State ;... | |
 | 1897 - 896 頁
...protection, and become liable to State taxation. But it has been held by the United States Supreme Court that where the importer has so acted upon the thing...up with the mass of property in the country, it has lost its distinctive character as an import, and become subject to the taxing power of the State ;... | |
 | 1897 - 936 頁
...the subjects of commerce where their transit for the purposes of commerce has ceased, and they have become incorporated and mixed up with the mass of property in the community, is well settled. But that a tax on property belonginu to a citizen of another slate in it's... | |
 | Abraham Clark Freeman - 1898 - 1050 頁
...importer or been broken up by him from their original cases: Low v. Austin, 13 Wall. 29, 34; but if "the importer has so acted upon the thing Imported...become subject to the taxing power of the state": Brown v. Maryland, 12 Wheat. 419; Murray v. Charleston, 96 US 432, 441. The terms "Imports" and "exports,"... | |
 | Lawrence Boyd Evans - 1898 - 702 頁
...is not the instant when the article enters the country, but when the importer has so acted upon it that it has become incorporated and mixed up with the mass of property in the country, which happens when the original package is no longer such in his hands; that the distinction is obvious... | |
 | Ezra Parmalee Prentice, John Garret Egan - 1898 - 470 頁
...in its application, held, that, when the importer had so acted upon the thing imported that it had become incorporated and mixed up with the mass of property in the country, it had lost its distinctive character as an import, and become subject to the taxing power of the State;... | |
 | 1899 - 898 頁
...prohibit sales, in original packages, of liquor brought from other Slates. Constitutional law.— When an importer has so acted upon the thing imported, that...up with the mass of property in the country, it has lost its distinctive character ns an import and has become subject to the taxing power of the States,... | |
 | William Mida - 1899 - 402 頁
...PACKAGE— TAXABLE WHEN MIXED WITH MASS OF PROPERTY IN THE STATE.— When the importer has so acted on the thing imported that it has become incorporated and mixed up with the mass of property in the state, such as the breaking of the original package, or the transfer to another person in the state,... | |
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