 Taxes are occasionally imposed in the discretion of the legislature on proper subjects with the primary motive of obtaining revenue from them and with the incidental motive of discouraging them by making their continuance onerous. They do not lose their...  Treasury Decisions Under Customs and Other Laws - Page 388by United States. Department of the Treasury - 1928Full view - About this book
 | 1928 - 1980 pages
...obtaining revenm them and with the incidental motive of discouraging them by making tbefl tinuance onerous. They do not lose their character as taxes because of the iaoi motive. But there comes a time in the extension of the penalizing fcaW' so-called tax when it... | |
 | Canada. Department of Labour - Labor - 1923 - 1422 pages
...so when one sovereign can impose a tax only, and the power of regulation rests in another. Taxes are occasionally imposed in the discretion of the legislature...character as taxes because of the incidental motive. But there comes a time in the extension of the penalizing features of the so-called tax when it loses... | |
 | Thomas Reed Powell - 1919 - 472 pages
...REv. 37o; 35 HARv. L. REv. 859, 881 ; 2o MKI1. L. REv. 446; 6 MINN. L. R«v. 318; and 31 YAU LJ 31o. subjects with the primary motive of obtaining revenue...character as taxes because of the incidental motive. But there comes a time in the extension of the penalizing features of the so-called tax when it loses... | |
 | Westel Woodbury Willoughby, John Archibald Fairlie, Frederic Austin Ogg - Political science - 1922 - 778 pages
...others can see and understand this. How can we properly shut our minds to it?" And again: "Taxes are occasionally imposed in the discretion of the legislature...character as taxes because of the incidental motive. But there comes a time in the extension of the penalizing features of the so-called tax when it loses... | |
 | National Tax Association - Law - 1922 - 622 pages
...impelled Congress to exercise one of its acknowledged constitutional powers. The court says : " Taxes are occasionally imposed in the discretion of the Legislature...proper subjects with the primary motive of obtaining revenne from them and with the incidental motive of discouraging them by making their continuance onerous.... | |
 | United States. Congress. Senate. Committee on the Judiciary - Child labor - 1923 - 144 pages
...so when one sovereign can impose a tax only, and the power of regulation rests in another. Taxes are occasionally imposed in the discretion of the legislature...character as taxes because of the incidental motive. But there comes a time in the extension of the penalizing features of the so-called tax when it loses... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1923 - 138 pages
...so when one sovereign can impose a tax only, and the power of regulation rests in another. Taxes are occasionally imposed in the discretion of the legislature...character as taxes because of the incidental motive. But there comes a time in the extension of the. penalizing features of the so-called tax when it loses... | |
 | Charles William Bacon, Franklyn Stanley Morse - Common law - 1924 - 424 pages
...so when one sovereign can impose a tax only, and the power of regulation rests in another. Taxes are occasionally imposed in the discretion of the legislature...motive of discouraging them by making their continuance impossible. They do not lose their character as taxes because of the incidental motive. But there comes... | |
 | United States. Congress. House. Committee on the Judiciary - 1924 - 794 pages
...so when one sovereign can impose a tax only, and the power of regulation rests in another. Taxes are occasionally imposed in the discretion of the legislature...primary motive of obtaining revenue from them, and rt-ith the incidental motive of discouraging them by making their continuance onerous. They do not... | |
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