 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
 | Hannis Taylor - 1917 - 1038 頁
...its introduction into the country. . . . It is sufficient for the present to say, generally that when the importer has so acted upon the thing imported...incorporated and mixed up with the mass of property in the county, it has, perhaps, lost its distinctive character as an import, and has become subject to the... | |
 | 1917 - 534 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;... | |
 | William Meade Fletcher - 1919 - 1316 頁
...taxing imports and their general power to tax persons and property within their limits, said that ' when the importer has so acted upon the thing imported...become subject to the taxing power of the state.' This distinction in the liabilities of property in its different stages has ever since been recognized.... | |
 | New Jersey. State Board of Taxes and Assessment - 1919 - 392 頁
...of the State. The chief criteria of this distinctive character are that the thing imported remains the property of the importer, in his warehouse, in the original form or package in which it came into the country. In the case of Gerdan vs. Davis, 67 NJ Law 88, Justice Van Syckel, speaking... | |
 | Alexander R. Lawton - 1921 - 96 頁
...imports. The judgment lays stress on Chief Justice Marshall's statement in Brown v. Maryland that "when the importer has so acted upon the thing imported that it has become incorporated and mixed with the mass of property in the country, it has perhaps lost its distinctive character as an "import,"... | |
 | Georgia Bar Association - 1922 - 496 頁
...imports. The judgment lays stress on Chief Justice Marshall's statement in Brown v. Maryland that "when the importer has so acted upon the thing imported that it has become incorporated and mixed with the mass of property in the country, it has perhaps lost its distinctive character as an "import,"... | |
 | United States - 1924 - 936 頁
...articles imported from one State into another. Low v. Austin (13 Wall. 33), in which the court said: When the importer has so acted upon the thing imported...has become subject to the taxing power of the State. May v. New Orleans (178 US 508), the "original package" doctrine in connection with imports.1 Nathan... | |
 | United States - 1924 - 940 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. Leisy v. Hardin, 135 US 110.... | |
 | 1921 - 1310 頁
...of interstate commeree, 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. Lehigh & WB Coal Co. v. Junction, 16 LRA (XS) 514, 75 NJL 922, (¡8 Atl. 806. g 132. Property... | |
 | California. Supreme Court - 1925 - 956 頁
...over any article of commerce imported into a state ceases '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,' and thereupon the property... | |
| |
