 Constitution leads to the conclusion that no State has the right to lay a tax on interstate commerce in any form, whether by way of duties laid on the transportation of the subjects of that commerce, or on the receipts derived from that transportation,...  Albany Law Journal - Page 981889Full view - About this book
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1890 - 706 pages
...the occupation or business of carrying it on, for the reason that such taxation is a burden on tltat commerce, and amounts to a regulation of it, which belongs solely to Congress." In County of Mobile v. Kimball, 102 US 691, 702, this court defined interstate commerce in the following... | |
 | Charles Fisk Beach - Corporation law - 1891 - 886 pages
...subjects of that commerce, or on the receipts derived from that transportation, or on the occupation or business of carrying it on, and the reason is that...commerce and amounts to a regulation of it which belongs solety to congress.4 But a distinction is made between taxing the gross receipts of foreign companies... | |
 | United States. Supreme Court - Law reports, digests, etc - 1892 - 768 pages
...transportation, or on the occupation or business of carrying it on, for the reaOpinion of the Conrt. son that taxation is a burden on that commerce, and amounts...regulation of it, which belongs solely to Congress." We do not think that the difficulty is at all obviated by the fact that the express company, as incidental... | |
 | United States. Supreme Court - Law reports, digests, etc - 1892 - 728 pages
...derived from that transportation, or on the occupation or business of carrying it on, for the reason that such taxation is a burden on that commerce, and amounts to a regulation of it, which belongs Opinion of the Court. solely to Congress." But here the tax was not laid on the occupation or business... | |
 | Lawrence Lewis, Adelbert Hamilton, John Houston Merrill, William Mark McKinney, James Manford Kerr, John Crawford Thomson - Railroad law - 1892 - 780 pages
...derived from that transportation, or on the occupation or business of carrying it on, for the reason that such taxation is a burden on that commerce, and amounts to a regulation of it which belongs to congress. Lyng v. Michigan, 135 US 161 ; Leloup v. Port of Mobile, 127 US 640, 21 Am. & Eng. Corp.... | |
 | James Kirby - Law - 1893 - 432 pages
...subjects of that commerce, or on the receipts derived from that transportation, or on the occupation or business of carrying it on, and the reason is that...regulation of it, which belongs solely to Congress. .. We may here repeat what we have so often said befure, that this exemption of interstate and foreign... | |
 | William Law Murfree - Conflict of laws - 1893 - 436 pages
...subjects of that commerce, or on the receipts derived from that transportation, or on the occupation or business of carrying it on ; and the reason is,...regulation of it, which belongs solely to Congress. 3 This ruling ap1 Central R. Co. v. Georgia Construction, etc. Co., 32 SC 319. 2 Central R. Co. v.... | |
 | Abraham Clark Freeman - Law reports, digests, etc - 1894 - 1070 pages
...the subjects of commerce, or on the receipts derived from that transportation or on the occupation or business of carrying it on, and the reason is that...on that commerce, and amounts to a regulation of it that belongs solely to Congress." There is no limitation to the power within the state to tax, except... | |
 | Law reports, digests, etc - 1894 - 1288 pages
...derived from that transportation, or on the occupation or business of carrying It on, for the reason that such taxation is a burden on that commerce, and amounts to a regulation of it which belongs to congress. Lyng v. Michigan. 135 U. S. 161, 10 Sup. Ct. 725; Leloup v. Port of Mobile, 127 US 640,... | |
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