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
| Eugene McQuillin - Corporation law - 1928 - 1026 pages
...derived from that transportation, or on the occupation or business of carrying it on, fo.r the reason that such taxation is a burden on that commerce, and...amounts to a regulation of it, which belongs solely to the Congress,8 1 Jewel Tea Co. v. Carthage, 257 Mo. * Lyng v. Michigan, 135 U. 8. 161, 383, 165 8.... | |
| Law reports, digests, etc - 1892 - 1288 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 such taxation 1я a burden on that commerce, and amounts to a regulation of it, that belongs solely to congress."... | |
| United States - Law - 1928 - 750 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 such occupation or business is a burden on that commerce, and amounts to a regulation of It, which belongs... | |
| Lyman Spaulding Hulbert - Agriculture, Cooperative - 1942 - 472 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...regulation of it, which belongs solely to Congress. In another case,6 the Supreme Court of the United States said : We have repeatedly decided that a State... | |
| Kentucky. Court of Appeals, James Hughes, Achilles Sneed, Martin D. Hardin, George Minos Bibb, Alexander Keith Marshall, William Littell - Law reports, digests, etc - 1911 - 966 pages
...derived from that transportation, or on the occupation or business of carrying it on, for the reason that taxation is a burden on that commerce and amounts to a regulation of it, which belongs soleiy to Congress." " And in McCall v. People of State of California, 136 US 104, 10 Sup. Ct. 881,... | |
| United States. Supreme Court - Law reports, digests, etc - 1901 - 1844 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...convenient reference we give the following list: Case of Stale Freight Tax, 82 US 15 Wall. 232 [21:1461; Pentacola Tel. Co. v. WD Tel. Co. 96 U. 8. 1 [24:708];... | |
| United States. Supreme Court - Law reports, digests, etc - 1926 - 1246 pages
...derived from that transportation, or on tht occupation or business of carrying it on, for the reason that such taxation is a burden on that commerce, and...regulation of it, which belongs solely to Congress." In Robbins v. Taxing Dist. 120 US 489, 497, 30 L. ed. 694, 697, 1 Inters. Com. Rep. 45, 7 Sup. Ct.... | |
| United States. Congress. Senate. Finance - Income tax - 1959 - 292 pages
...Supreme Court said : "No State has the right to levy a tax on interstate commerce in any form * * *. The reason is that such taxation is a burden on that...regulation of it, which belongs solely to Congress." The Supreme Court in specific reference to the commerce clause said that clause "by its own force created... | |
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