| United States. Interstate Commerce Commission - 1896 - 782 sider
...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.... | |
| 1897 - 896 sider
...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 ;... | |
| William Jay Youmans - 1897 - 900 sider
...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 ;... | |
| 1897 - 936 sider
...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... | |
| Lawrence Boyd Evans - 1898 - 702 sider
...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 sider
...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 sider
...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 sider
...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,... | |
| David Ames Wells - 1900 - 668 sider
...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... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1900 - 674 sider
...universal in its application, the court said : " It is sufficient for the present case to say, generally, that when the importer has so acted upon the thing...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... | |
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