 | United States. Court of Claims - 1928 - 760 σελίδες
...applied to every object within its range " in such measure as Congress may determine;" enables that body "to select one calling and omit another, to tax one class of property and to forbear to tax another ;" and may be applied in different ways to different objects so long as there is "geoOpinion of the... | |
 | United States. Office of Commissioner of Internal Revenue - 1912 - 172 σελίδες
...Knowlton v. Moore (178 US) supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...in the margin, decided in this court, upholding the power.0 Many instances might be given where this court has sustained the right of a State to select... | |
 | Leo Greendlinger - 1911 - 466 σελίδες
...Knowlton vs. Moore, 178 US supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...margin, decided in this court, upholding the power.* *Hylton vs. United States, 3 Dall, 171 (a tax on carriages which the owner kept for private use); Nicol... | |
 | Thomas Gold Frost - 1911 - 348 σελίδες
...Knowlton v. Moore, 178 U. 8., supra, and we can add nothing to the discussion contained in that case. In levying excise taxes the most ample authority has...to tax another. For examples of such taxation, see the following cases decided in this court, upholding the power: Hylton v. United States, 3 Dall. 171... | |
 | United States. Supreme Court - 1911 - 760 σελίδες
...L. ed. 969, 20 Sup. Ct. Rep. 747, and we can add nothing to the discussion contained in that case. l e of property and to forbear to tax another. ¡3 For examples of such taxation see'cases in* the margin,... | |
 | United States. Congress. House. Committee on Agriculture - 1915 - 688 σελίδες
...but this power of classification is very broad. As stated in Flint v Stone Tracy Co. (220 US, 158) : "In levying excise taxes the most ample authority...class of property and to forbear to tax another." The limitation is well defined in Nicol v. Ames (173 US, 521), as follows: " The question always is,... | |
 | 1924 - 1214 σελίδες
...classification, thority has been recognized from the beginning The activities of corporate organizations to select some and omit other possible subjects of...one class of property and to forbear to tax another. * * * Many instances might be given where this Court has sustained the right of a state to select subjects... | |
 | 1927 - 1150 σελίδες
...such measure as Congress may determine,' enables that body 'to select one railing and omit nnother, to tax one class of property and to forbear to tax another,' and may be applied in different ways to different objects so long as there is 'geographical uniformity'... | |
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In levying excise taxes the most ample authority has been recognized from the beginning to select some and omit other possible subjects of taxation, to select one calling and omit another, to tax one class of property and to forbear to tax another. 
