 | Canada. Department of Labour - Labor - 1923 - 1422 pages
...but not 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...discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive. But there comes a time in the... | |
 | United States Tariff Commission - Commerce - 1934 - 1170 pages
...General Government, the existence of other motives in the selection of the subjects of taxes can not invalidate congressional action. As we said in the...discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive." And so here, the fact that... | |
 | Thomas Reed Powell - 1919 - 472 pages
...but not so where 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 on proper * For the preceding instalments, see 21 MIcH. L. REv. 63, 174. 61 259 US — , 42 Sup. Ct. 449 (1922).... | |
 | Westel Woodbury Willoughby, John Archibald Fairlie, Frederic Austin Ogg - Political science - 1922 - 778 pages
...palpable. All others can see and understand this. How can we properly shut our minds to it?" And again: "Taxes are occasionally imposed in the discretion...discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive. But there comes a time in the... | |
 | National Tax Association - Law - 1922 - 622 pages
...which impelled Congress to exercise one of its acknowledged constitutional powers. The court says : " Taxes are occasionally imposed in the discretion of...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 - 1923 - 138 pages
...but not 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...discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive. But there comes a time in the... | |
 | United States. Congress. Senate. Committee on the Judiciary - Child labor - 1923 - 144 pages
...but not 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...discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive. But there comes a time in the... | |
 | Charles William Bacon, Franklyn Stanley Morse - Common law - 1924 - 424 pages
...but not 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...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
...but not 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...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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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... 
