 | United States. Supreme Court - 1953 - 874 pages
...is well known, the constitutional restraints on taxing are few. "Congress cannot tax exports, and it must impose direct taxes 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 - 1870 - 880 pages
...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 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... | |
 | 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 - 1878 - 474 pages
...respects unfettered. Pacific Life Ins. Co. v. Soule, 7 Wall. 433. Congress can not tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited and thus only, it reaches every subject, and may be exercised at discretion. But it reaches... | |
 | 1902 - 988 pages
...Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it 4* ) (_( + $ ( ! ) ) (M+N+O+>) ( Thus limited, and thus only, it reaches every subject, and may be exercised at 'discretion." Of course,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 766 pages
...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 indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion." And although... | |
 | 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, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. But it reaches... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 760 pages
...Constitution, with only one exception and only l \vo qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule 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 - 1898 - 702 pages
...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 indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. But it reaches... | |
 | United States. Supreme Court - 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... | |
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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... 
