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" It is true that the power of Congress to tax is a very extensive power. It is given in the Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and... "
Administration's Fiscal Year 1983 Economic Program: Hearings Before the ... - Page 636
de United States. Congress. House. Committee on Ways and Means - 1982
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Report of the Committee Appointed Pursuant to House Resolutions 429 and 504 ...

United States. Congress. House. Committee on Banking and Currency - 1913 - 260 pages
...Constitution, with only one exception and only two qualifications. Congress can not tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. This conception...
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pt.23-29; hearings of January 16 to February 26, 1913, including majority ...

United States. Congress. House. Committee on Banking and Currency - 1913 - 888 pages
...Constitution, with only one exception and only two qualifications. Congress can not tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. This conception...
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Handbuch der Arzneimittellehre

Hermann Nothnagel, Michael Joseph Rossbach - 1914 - 732 pages
...Constitution, with only one exception and only two qualifications. Congress cannot tax exports and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion.'"* The case...
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Tax on Tobacco Coupons

United States. Congress. House. Committee on Ways and Means - 1914 - 182 pages
...Constitution with only one exception, and that only two qualifications. Congress can not tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus I'niited, and thus only, it reaches every subject, and may be exercised at discretion." . In Pacific...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...Constitution with only one exception, and only two qualifications. Congress can not tax exports, and it he time in like causes in the courts of record of the State within which such [circuit or] district Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. (License...
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The Federal Income Tax

Thomas Sewall Adams - 1921 - 452 pages
...speaking for the Court in License Tax Cam, 5 Wall. 46.". 471: 'Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion.' The limitations...
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Harvard Law Review, Volume 35

1922 - 1032 pages
...Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. Thus limited, and thus only, it teaches every subject, and may be exercised at discretion." Per Chase,...
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The Constitution of the United States of America as Amended to December 1, 1924

United States - 1924 - 940 pages
...Constitution with only one exception and only two qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment and indirect taxes by the rule of uniformity. Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. But it reaches...
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Leading Cases on American Constitutional Law

Lawrence Boyd Evans - 1925 - 1436 pages
...Constitution, with only one exception and only two qualifications. Congress cannot tax exports, and it | Thus limited, and thus only, it reaches every subject, and may be exercised at discretion. But it reaches...
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The Federal Reporter, Volume 274

1922 - 1088 pages
...the Constitution, has only one exception and two qualifications. Congress cannot tax exports, and it must impose direct taxes by the rule of apportionment, and indirect taxes by the rule of uniformity. • "Thus limited, and thus only, it reaches every subject, and may be exercised at discretion." License...
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