Constitutional Law-State and Local Tax-- Nondiscriminatory Ad Valorem Property Tax on Imports Stored in Warehouse Pending Sale Is Not Prohibited by Import-Export Clause The framers of the Constitution enacted the import-export clause with the apparent intent that it remedy shortcomings of the Articles of Confederation and achieve specified national goals. Since the Articles of Confederation allowed individual states to regulate commerce as they saw fit, the seaboard stales, through whose ports goods in foreign commerce had to pass, were able to impose duties on imports destined for inland states. One reason for the import-export clause was to preserve harmony among the states by remedying this distribution of power that had allowed the coas...
The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail orde...
The United States Supreme Court held that an unapportioned sales tax on the sale of tickets for inte...
The United States Constitution has three commerce clauses: foreign, interstate, and Indian.\u27 Each...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
Appellant imported from five countries iron ore which was stored at its processing plant and drawn u...
Appellant imported from five countries iron ore which was stored at its processing plant and drawn u...
Article 1, section 10 of the Constitution provides, No State shall, without the consent of Congress...
The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers o...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers o...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
In Michelin Tire Corp. v. Wages, the Supreme Court abandoned a century of precedent in holding that ...
Plaintiff, a Tennessee corporation, sued to recover taxes paid under protest pursuant to the Mississ...
The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail orde...
The United States Supreme Court held that an unapportioned sales tax on the sale of tickets for inte...
The United States Constitution has three commerce clauses: foreign, interstate, and Indian.\u27 Each...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
Appellant imported from five countries iron ore which was stored at its processing plant and drawn u...
Appellant imported from five countries iron ore which was stored at its processing plant and drawn u...
Article 1, section 10 of the Constitution provides, No State shall, without the consent of Congress...
The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers o...
This article examines the origins and meaning of the Export Clause in Article I, section 9 of the Un...
The State of Maryland levied a nondiscriminatory gross receipts tax on revenues of common carriers o...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
In Michelin Tire Corp. v. Wages, the Supreme Court abandoned a century of precedent in holding that ...
Plaintiff, a Tennessee corporation, sued to recover taxes paid under protest pursuant to the Mississ...
The respondent, a New York corporation licensed to do retail business in Iowa, did a large mail orde...
The United States Supreme Court held that an unapportioned sales tax on the sale of tickets for inte...
The United States Constitution has three commerce clauses: foreign, interstate, and Indian.\u27 Each...