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... has ever been treated as a duty or excise, because of the particular occasion which gives rise to its levy." 178 US 81-83. Upon this point a page of history is worth a volume of logic.

Taxicab Innovations: Services and Regulations : Proceedings of the National ... - Stranica 41
1981 - Broj stranica: 131
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Reports of the Tax Court of the United States, Opseg 32

United States. Tax Court - 1960 - Broj stranica: 1512

...property, the Supreme Court swept away all the logical arguments with the broad statement that "Upon this point a page of history is worth a volume of logic." 256 US at 349. Among the numerous indirect taxes imposed by Congress under article I, section 8, of...

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