 | United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...of this court, says: " It has repeatedly been held that the constitutionality or nnconstitutionality of a State tax is to be determined not by the form or agenoy through which it is to be collected, but by the Bubject on which the burden is laid." 2. Is... | |
 | United States. Supreme Court - Law reports, digests, etc - 1875 - 732 pages
...point, Mr. Justice Strong, delivering the opinion of this court, says: " It has repeatedly been held that the constitutionality or unconstitutionality...or agency through which it is. to be collected, but hy the subject on which the burden is laid." 2. Is there any distinction due to the fact that in the... | |
 | William Henry Burroughs - Local taxation - 1877 - 970 pages
...Strong, J., in a most elaborate opinion, concurred in by all the judges except Swayne and Davis, held that the constitutionality or unconstitutionality...determined, not by the form or agency through which it is collected, but by the subject upon which the burden is laid ; that in this case the burden of the tax... | |
 | Law reports, digests, etc - 1885 - 890 pages
...legislature. Minot r. Philadelphia, Wilmington, etc., R'y Co., 2 Abb., 339. g 458. Power of the state». — The constitutionality or unconstitutionality of a state tax is to be determined, not by tlie form or agency through which it is to be collected, but by the subject upon which the burden is... | |
 | John Ordronaux - Constitutional law - 1891 - 716 pages
...instrument expressly prohibits it.1 For, in any event, the constitutionality or unconstitutionally of a State tax is to be determined, not by the form or agency througl1 which it is to be collected, but by the subject upon which the burden is laid.2 Since, then,... | |
 | Law reports, digests, etc - 1894 - 1288 pages
...Wall. 232, as follows: "It has repeatedly been held that the constitutionality or unconstitutionniity of a state tax is to be determined, not by the form...agency through which it is to be collected, but by tbe subject upon which the burden Is Lild. This was decided in the cases of Bank of Commerce v. New... | |
 | Ezra Parmalee Prentice, John Garret Egan - Constitutional law - 1898 - 474 pages
...Determined by its Effect. — The first of these principles is that the question of the constitutionality of a State tax is to be determined, not by the form of the agency through which it is to be collected, but by the subject upon which the burden is actually... | |
 | Joseph Rogers Herod - Favored nation clause - 1901 - 150 pages
...should be commensurate with the labor and cost involved with the operation.1 The character of a tax is determined, not by the form or agency through which it is to be collected, but by the subject on which the burden is laid ; and, as the bringing of goods from the seller to the buyer is commerce,... | |
 | John William Wallace - Law reports, digests, etc - 1906 - 726 pages
...point, Mr. Justice Strong, delivering the opinion of this court, eays: " It has repeatedly been held that the constitutionality or unconstitutionality...through which it is to be collected, but by the subject on which the burden is laid." 2. Is there any distinction due to the fact that in the Nevada case the... | |
 | Electronic journals - 1924 - 580 pages
...TAXATION: NET INCOME TAX ON FOREIGN CORPORATIONS ENGAGED EXCLUSIVELY IN INTERSTATE COMMERCE — In the early seventies when the railroads began to adduce...collected, but by the subject upon which the burden is laid."1 Adherence to the subject test has led to surprising economic diversities. Thus a tax of $225... | |
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It has repeatedly been held that the constitutionality or unconstitutionality of a State tax is to be determined not by the form or agency through which it is to be collected, but by the subject on which the burden is laid. 
