Interstate Sales Tax: Hearing[s] Before a Subcommittee of the Committee on Interstate and Foreign Commerce, House of Representatives, Seventy-third Congress, Second Session, on H.R. 8303, to Regulate Sales in Interstate Commerce. February 28, March 28, and April 11, 1934 ...U.S. Government Printing Office, 1934 - 120 páginas Considers legislation to permit states to levy nondiscriminatory taxes upon sales in interstate commerce. |
Palavras e frases frequentes
adopted advertising Applicable to.-Gross apply authority BAMBERGER bill burden Chairman coal collect the tax committee companies Congress consignee Constitution consumer consumption Curtis Publishing Co dealer delegate discrimination effect exemption Federal Government GALL gasoline imposed Indiana interstate commerce clause interstate sales interstate transactions intrastate KILE legislation levy a tax liquor Literary Digest LUCAS magazines manufacturers MAPES matter MAXWELL measure merce merchandise merchants Michigan newspapers North Carolina original package PARLIN passed PETTENGILL Pictorial Review present property in interstate proposed publications publisher purchased purpose question regulate interstate commerce resale revenue SADOWSKI sales of tangible sales tax sales-tax laws Saturday Evening Post selling Senate shipments shipped sold statement statute subscriptions Supreme Court tangible personal property tariff Tax Administrators tax interstate commerce tax laws tax or excise taxation tenths percent tion transportation United WARD WARNER Webb-Kenyon Act WOLVERTON
Passagens conhecidas
Página 47 - I do not think the United States would come to an end if we lost -our power to declare an act of Congress void. I do think the Union would be imperiled if we could not make that declaration as to the laws of the several States...
Página 28 - Congress to remove obstructions to the free flow of interstate and foreign commerce which tend to diminish the amount thereof; and to provide for the general welfare by promoting the organization of industry for the purpose of cooperative action among trade groups, to induce and maintain united action of labor and management under adequate governmental sanctions and supervision...
Página 107 - Congress did not use terms of permission to the state to act, but simply removed an impediment to the enforcement of the state laws in respect to imported packages in their original condition, created by the absence of a specific utterance on its part. It imparted no power to the state not then possessed, but allowed imported property to fall at once upon its arrival within the local jurisdiction.
Página 115 - The negotiation of sales of goods which are in another State, for the purpose of introducing them into the State in which the negotiation is made, is interstate commerce.
Página 86 - A single instance, which occurred early in 1787, may serve as an illustration. The city of New York, with its population of 30,000 souls, had long been supplied with firewood from Connecticut, and with butter and cheese, chickens, and garden vegetables, from the thrifty farms of New Jersey. This trade, it was observed, carried thousands of dollars out of the city and into the pockets of detested Yankees and despised Jerseymen. It was ruinous to domestic industry, said the men of New York.
Página 115 - It is strongly urged, as if it were a material point in the case, that no discrimination is made between domestic and foreign drummers — those of Tennessee and those of other States; that all are taxed alike. But that does not meet the difficulty. Interstate commerce cannot be taxed at all, even though the same amount of tax should be laid on domestic commerce, or that which is carried on solely within the State.
Página 64 - If there was any one object riding over every other in the adoption of the constitution, it was to keep the commercial intercourse among the states free from all invidious and partial restraints.
Página 88 - South will hardly concede the proposition that their interests as creditors will be as sure of impartial judicial consideration in a Western or Southern state court as in a federal court. The material question is not so much whether the justice administered is actually impartial and fair, as it is whether it is thought to be so by those who are considering the wisdom of investing their capital in states where that capital is needed for the promotion of enterprises and industrial and commercial progress....
Página 80 - The extent to which it shall be exercised, the subjects upon which it shall be exercised, and the mode in which it shall be exercised, are all equally within the discretion of the Legislatures to which the States commit the exercise of the power.
Página 82 - Wherever the interstate and intrastate transactions of carriers are so related that the government of the one involves the control of the other, it is Congress, and not the State, that is entitled to prescribe the final and dominant rule, for otherwise Congress would lie denied the exercise of its constitutional authority and the State,.