State Taxation of Goods Shipped in Interstate Commerce: Hearing Before a Subcommittee...on S. 2663...and S. 2897...Feb. 20, 1934 |
Common terms and phrases
2460 Dauphine Street affiant American Tobacco American Tobacco Co applied Arthur Nissen bill Chesterfield cigarettes cigarettes collect commerce clause commodity congressional Constitution consumer consumption therein court discrimination divesting enacted Federal gasoline Government immunity imposed Indiana interstate sales invoice jobber K. C. S. Drug legislation license tax Liggett & Myers Louis Louisiana manufactured Maryland measured by sales merchant Michigan Miss GROSJEAN Myers Tobacco North Carolina Oklahoma Orleans parcel post percent permit post-office notice privilege tax prohibition property employed property tax proposed purchase R. J. Reynolds Ray Carlton regulation of interstate retail sales in interstate sales of property sales of tangible sales tax Senator HATFIELD Senator LONERGAN Senator LONG shipments shipped Shreveport solicited South Dakota Stat statute supervisor of public supra note tangible personal property Tax Administrators tax levied taxation of interstate tobacco tax transactions in interstate transported Webb-Kenyon Act Wichita Wichita Falls Wilson Act
Popular passages
Page 25 - That all fermented, distilled or other intoxicating liquors or liquids transported into any State or Territory or remaining therein for use, consumption, sale, or storage therein, shall upon arrival In such State or Territory be subject to the operation and effect of the laws of such State or Territory...
Page 23 - I do not think the United States would come to an end if we lost our power to declare an act of Congress void. I do think the Union would be imperiled if we could not make that declaration as to the laws of the several states.
Page 25 - ... transported Into any State or Territory, or remaining therein for use, consumption, sale or storage therein, shall upon arrival In such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such liquids or liquors had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein In original packages or...
Page 22 - It may be doubted whether any of the evils proceeding from the feebleness of the federal government contributed more to that great revolution which introduced the present system than the deep and general conviction that commerce ought to be regulated by congress.
Page 25 - Whoever shall order, purchase, or cause intoxicating liquors to be transported in interstate commerce, except for scientific, sacramental, medicinal, and mechanical purposes, into any State or Territory the laws of which State or Territory prohibit the manufacture or sale therein of intoxicating liquors for beverage purposes...
Page 25 - No reason is perceived why, if Congress chooses to provide that certain designated subjects of interstate commerce shall be governed by a rule which divests them of that character at an earlier period of time than would otherwise be the case, it is not within its competency to do so.
Page 22 - having no convenient ports for foreign commerce, were subject to be taxed by their neighbors, through whose ports their commerce was carried on. New Jersey, placed between Philadelphia and New York, was likened to a cask tapped at both ends ; and North Carolina, between Virginia and South Carolina, to a patient bleeding at both arms.
Page 22 - The other source of dissatisfaction was the peculiar situation of some of the states, which, having no convenient ports for foreign commerce, were subject to be taxed by their neighbors, through whose ports their commerce was carried on.
Page 1 - ... shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such animals or birds had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Page 25 - ... intended, by any person interested therein, to be received, possessed, sold, or in any manner used, either in the original package or otherwise, in violation of any law of such State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, is hereby prohibited.