| 1899 - 898 σελίδες
...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 σελίδες
...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,... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1900 - 674 σελίδες
...any rule as universal in its application, the court said : " It is sufficient for the present case to say, generally, that when the importer has so acted...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... | |
| David Ames Wells - 1900 - 668 σελίδες
...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 imported...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; but... | |
| Emlin McClain - 1900 - 1134 σελίδες
...Till they do arise, it might be premature to state any rule as being universal in its application. V ]8U I} f m( p C J ` *N v ޟ ' ׆ XF 2 hTn W h...H n ! - ꑳ V r ) + ` ؟ ^p ;X n _ * $ % ^bp d ami mixed up with the mass of property in the country, it has, perhaps, lost its distinctive character... | |
| Emlin McClain - 1900 - 1126 σελίδες
...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... | |
| Sir John Quick - 1901 - 1088 σελίδες
...observing that it might be premature to state any rule as being universal in its application, held that " when the importer has so acted upon the thing...mixed up with the mass of property in the country, it lias perhaps lost its distinctive character as an import, and has become subject to the taxing power... | |
| Hampton Lawrence Carson - 1902 - 414 σελίδες
...accomplished with equal certainty by laying a duty on the thing imported in the hands of the importer. ... It is sufficient for the present to say generally...the importer has so acted upon the thing imported ]2 Peters, 245 (1829). * The Passenger Cases, 7 Howard, 283 (1849); Wabash Railway Co. v. Illinois,... | |
| International Correspondence Schools - 1903 - 650 σελίδες
...in any other form, this would be unconstitutional. 13. The Original Package Rule.— It is not until the importer has so acted upon the thing imported, that it has "Cooley Const. L. (6th Ed.), p. 704. cited '« 9 Wheat. (US) land 198(1824). in Am. & Eng. Encyc. Law... | |
| 1904 - 1004 σελίδες
...Hopkins v. Lewis, 84 Iowa, 690, 51 NW 255, 15 LRA 397. Mingling with consignee'« property. 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 as an import, and has become subject to the taxing power of the state;... | |
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