| Virginia. Supreme Court of Appeals - 1919 - Broj stranica: 658
...imperfect." In Head Money Cases, 112 US 580, 28 L. Ed. 802, it is said : "The tax is uniform when it operates with the same force and effect in every place where the subject of it is found," and "Perfect uniformity and perfect equality of taxation, in all the aspects in which the human mind... | |
| Anthony James Joseph St. Ledger - 1909 - Broj stranica: 400
...uniformity, and not intrinsic uniformity, of the tax." In other words, a tax was uniform if it operated with the same force and effect in every place where the subject of it was found. This decision was reaffirmed in May 1900, when the Court added : " The preference clause... | |
| Australia. High Court - 1909 - Broj stranica: 744
...and not intrinsic uniformity, of the tax. In other words, that a Tax Act was uniform if it operated with the same force and effect in every place where the subject of it was found. This decision was re-affirmed in Knowlton v. Moore (2). The Court in that case added : —... | |
| David Kemper Watson - 1910 - Broj stranica: 960
...is a uniform tax? — In Head Money Cases,51 the learned Justice held that a tax is uniform when it operates with the same force and effect in every place where the subject of it is found (p. 594). In Knowlton v. Moore/'2 Mr. Justice White held that the language of the Constitution, "all... | |
| Westel Woodbury Willoughby - 1910 - Broj stranica: 728
...because a few States pay three-fourths of the revenue arising from it ? The tax is uniform when it operates with the same force and effect in every place where the subject is to be found. The tax in this case, which, as far as it can be called a tax, is an excise duty on... | |
| Westel Woodbury Willoughby - 1912 - Broj stranica: 684
...and excises shall be uniform throughout the United States, the court say: "The tax is uniform when it operates with the same force and effect in every place where the subject is to be found." The principles of uniformity and of reasonable classification for purposes of taxation... | |
| Charles William Bacon, Franklyn Stanley Morse - 1916 - Broj stranica: 516
...to the various localities in which the tax is intended to operate. . . . The tax is uniform when it operates with the same force and effect in every place where the subject of it is found. The tax in this case, which, as •112 US Rep., 581. r far as it can be called a tax, is an excise... | |
| Virginia. Supreme Court of Appeals - 1920 - Broj stranica: 984
...Head, Money Cases, 112 US 580, 5 Sup. Ct. 247, 28 L. Ed. 802, it is said : "The tax is uniform when it operates with the same force and effect in every place where the subject of it is found," and "perfect uniformity and perfect equality of taxation, in all the aspects in which the human mind... | |
| William Mark McKinney - 1920 - Broj stranica: 1558
...operate differently among them does not render the statute unconstitutional. The tax is uniform when it operates with the same force and effect in every place where the subject of it is found.* Not all excises levied by Congress need be uniform throughout the United States. It is only excises... | |
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