 If congress, for instance, should tax, in the aggregate or mass, things that generally pervade all the States in the Union, then perhaps the rule of apportionment would be the most proper, especially if an assessment was to intervene.  The Journal of Political Economy - Seite 3921900Vollansicht - Über dieses Buch
 | John Marshall - 1839 - 762 Seiten
...its original state is changed ; it becomes quite another subject, and will be differently considered. Whether direct taxes, in the sense of the constitution,...comprehend any other tax than a capitation tax, and tax on land, is a questionable point. If congress, for instance, should tax, in the aggregate or mass,... | |
 | United States. Supreme Court - 1919 - 660 Seiten
...fall within the condition that unless laid in proportion to numbers that the assessment is invalid.1" Whether direct taxes in the sense of the Constitution...it necessary to determine it in the present case, as it is expressly decided that the term does not include the tax on income, * Hylton v. United Sutes,... | |
 | John Norton Pomeroy - 1868 - 570 Seiten
...part of the land itself. When the produce is converted into a manufacture, it assumes a new shape. Whether direct taxes, in the sense of the Constitution, comprehend any other than a capitation tax, and a tax upon land, is a questionable point. I never entertained a doubt that... | |
 | Edward McPherson - 1870 - 142 Seiten
...words giving the power of taxation were used by that body. In the course of this examination he said: " Whether direct taxes, in the sense of the Constitution,...comprehend any other tax than a capitation tax and tax on land is a questionable point. If Congress, for instance, should tax, in the aggregate or mass,... | |
 | United States. Supreme Court - 1870 - 738 Seiten
...giving the power of taxation, were used by that body. In the course of this examination he said : " "Whether direct taxes, in the sense of the Constitution,...comprehend any other tax than a capitation tax, and tax on VOL. viti. 85 Opjnion of the court. laud, is a questionable point. If Congress, for instance,... | |
 | Edward McPherson - 1870 - 144 Seiten
...giving the power of taxation were used by that body. In the course of this examination he said : " Whether direct taxes, in the sense of the Constitution,...comprehend any other tax than a capitation tax and tax on land is a questionable point. If Congress, for instance, should tax, in the aggregate or mass,... | |
 | Benjamin Robbins Curtis, Alexander James Dallas, William Cranch, United States. Supreme Court, Henry Wheaton, Richard Peters, Benjamin Chew Howard - 1870 - 708 Seiten
...its original state is changed, it becomes quite another subject, and will be differently considered. Whether direct taxes, in the sense of the constitution,...comprehend any other tax than a capitation tax, and tax on land, is a questionable point. If congress, for instance, should tax, in the aggregate or mass,... | |
 | Edward McPherson - 1872
...words giving the power of taxation were used by that body. In the course of this examination he said: " Whether direct taxes, in the sense of the Constitution,...comprehend any other tax than a capitation tax and tax on land is a questionable point. If Congress, for instance, should tax, in the aggregate or mass,... | |
 | Nathan Howard (Jr.) - 1870 - 680 Seiten
...: — " Whether direct taxes, in the sense of the constitution, comprehend Veazie Bank agt. Fenno. any other tax than a capitation tax and a tax on land is a questionable point. If congress, for instance, should tax in the aggregate, or mass, things that generally... | |
 | Joseph Story - 1873 - 786 Seiten
...land itself. When the produce is converted into a manufacture, it assumes a new shape, etc. Whether c direct taxes,' in the sense of the Constitution, comprehend any other tax than a capitation tax, or a tax on land, is a questionable point, etc. I never entertained 3 1 Black. Comm. 318 ; 1 Tuck.... | |
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