 | United States. Supreme Court - Courts - 1953 - 874 pages
...collection of the tax also is difficult. As is well known, the constitutional restraints on taxing are few. "Congress cannot tax exports, and it must impose direct...by the rule of apportionment, and indirect taxes by tue rule of uniformity." License Tax Cases, supra, at 471. 3 The remedy for excessive taxation is in... | |
 | United States. Supreme Court - Law reports, digests, etc - 1870 - 880 pages
...extensive power. It is given in the Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it must impose direct...apportionment, and indirect taxes by the rule of uniformity. Tnus limited, and thus only, it reaches every subject, and may bo exercised at discretion. But it reaches... | |
 | Law - 1902 - 458 pages
...congress, although the tax must be raised in the manner pointed out by the Constitution, that is " direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity." The defendant quotes with some special urgency from the opinion of Nicol v. Ames ("173 US, 519), where... | |
 | Orlando Bump - Constitutional law - 1878 - 474 pages
...power is in all respects unfettered. Pacific Life Ins. Co. v. Soule, 7 Wall. 433. Congress can not tax exports, and it must impose direct taxes by the...every subject, and may be exercised at discretion. But it reaches only existing subjects. License Tax Cases, 5 Wall. 462. Congress has no power to lay... | |
 | Law reports, digests, etc - 1902 - 988 pages
...extensive power. It is given in tlio Constitution, with only one exception and only two qualifications. any of the offenses aforesaid, while in the military service Of course, the Constitution contemplates freedom of commerce between the states, but it also confers... | |
 | Electronic journals - 1890 - 986 pages
...Constitution, with only one exception anil only two qualifications. Congress cannot tax exerts, anil it must impose direct taxes by the rule of apportionment,...every subject, and may be exercised at discretion. But it reaches only existing subjects. Congress cannot authorize a trade or business within a State,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1895 - 760 pages
...extensive power. It is given in the Constitution, with only one exception and only l \vo qualifications. Congress cannot tax exports, and it must impose direct...of apportionment, and indirect taxes by the rule of uniformit}T. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion."... | |
 | Lawrence Boyd Evans - Constitutional law - 1898 - 702 pages
...extensive power. It is given in the Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it must impose direct...every subject, and may be exercised at discretion. But it reaches only existing subjects. Congress cannot authorize a trade or business within a State... | |
 | United States. Supreme Court - Law reports, digests, etc - 1901 - 648 pages
...was that exports could not be taxed at all. The qualifications were that direct taxes must be imposed by the rule of apportionment, and indirect taxes by the rule of uniformity. License Tax Cases, 5 Wall. 462. But as the power necessarily could be exercised throughout every part... | |
| |
It is true that the power of Congress to tax is a very extensive power. It is given in the Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and... 
