 | 1885 - 758 pages
...upon the " nature of the agents or upon the mode of théir constitu" tion, or upon the fact that théy are agents, but upon " the effect of the tax. That is, upon the question whét" hér the tax does in truth deprive thém of power to " serve the Government as théy were intended... | |
 | 1908 - 1168 pages
...is dependent, not upon the nature of the agencies, or upon the mode of their constitution, or upon the fact that they are agents ; but upon the effect of the taxation, that Is, upon the question whether the taxation does in truth deprive them of power to serve... | |
 | J. Kendrick Kinney - 1886 - 520 pages
...nature, nor on the mode of their constitution, but on the effect of the tax to deprive them of the power to serve the government as they were intended to serve it, or to hinder them in the effiTAX — POWER — continued. cient exercise of that power ; and here a distinction... | |
 | 1892 - 1296 pages
...taxation is dependent, not upon the nature of the agent or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect...hinder the efficient exercise of their power. A tax apon their property has no euch necessary effect. It leaves them free to discharge the duties they... | |
 | John Innes Clark Hare - 1889 - 748 pages
...taxation is dependent, not upon the nature of the agents, or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect...government as they were intended to serve it, or does hinder the efficient exercise of their power, A tax upon their property has no such necessary effect.... | |
 | United States. Supreme Court - 1894 - 742 pages
...taxation is dependent, not upon the nature of the agents, or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect...government as they were intended to serve it, or does hinder the efficient exercise of Opinion of the Court. their power. A tax upon their property has no... | |
 | William Weeks Morrill - 1895 - 932 pages
...taxation is dependent, not upon the nature of the agents, or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect...question whether the tax does in truth deprive them of the power to serve the government as they were intended to serve it, or does hinder the efficient exercise... | |
 | Augustus Henry Frazer Lefroy - 1897 - 936 pages
...dependent, not upon the nature °fr, "pi the agents nor upon the mode of their constitution, nor upon the fact that they are agents, but upon the effect...the government as they were intended to serve it, or hinder the efficient exercise of their power ; that a tax upon their property merely, having no such... | |
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It is therefore manifest that exemption of Federal agencies from State taxation is dependent, not upon the nature of the agents, or upon the mode of their constitution, or upon the fact that they are agents, but upon the effect of the tax; that is, upon... 
