| 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...that the term does not include the tax on income, * Hylton v. United Sutes, 8 Dallas, 171 ; 1 Kent, 12th ed., 266; Story on the Conttitution, { 966.... | |
| United States. Supreme Court - 1876 - 652 Seiten
...States, 8 Dallas, 171 ; 1 Kent, 12th ed., 255; Story on the Constitution, \ 055. Opinion of the court. which cannot be distinguished in principle from a...such as the one involved in the present controversy.* Neither duties nor excises were regarded as direct taxes by the authors of the Federalist. Objection... | |
| 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,... | |
| 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,... | |
| 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 - 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... | |
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