Low v. Austin
Supreme Court of the United States
Error to the Supreme Court of the State of California. The statutes of California, in force in 1868, provided that “all property of every kind, name, and nature whatsoever within the State” (with certain exceptions), should be subject to taxation according to its value. In 1868, and for several years before, and at the time of commencing this action, Low and others were importing, shipping, and commission merchants in the city of San Francisco, California.
Read the full summary
Error to the Supreme Court of the State of California. The statutes of California, in force in 1868, provided that “all property of every kind, name, and nature whatsoever within the State” (with certain exceptions), should be subject to taxation according to its value. In 1868, and for several years before, and at the time of commencing this action, Low and others were importing, shipping, and commission merchants in the city of San Francisco, California. In 1868 they received on consignment from parties in France, certain champagne wines upon which they paid the duties and charges of the…
1Opinion of the CourtJustice Field
The simple question presented in this case for our consideration is, whether imported merchandise, upon which the duties and charges at the custom-house have been paid, is subject to State taxation, whilst remaining in the original cases, unbroken and unsold, in the hands of the importer.
The decision of this court in the case of Brown v. The State of Maryland * furnishes the answer to the question. The distinction between that case and the present case does not affect the principle affirmed, which equally governs both.
In that case the question arose whether an act of the legislature of…
2Cases cited2 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- New York Ex Rel. Bank of Commerce v. Commissioners of TaxesSupreme Court of the United States · 1863
3Cited by125 opinions
- Payne v. TennesseeSupreme Court of the United States · 1991
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Michelin Tire Corp. v. WagesSupreme Court of the United States · 1976
- Sonneborn Brothers v. CuretonSupreme Court of the United States · 1923
120 more not listed; retrieve them via the Exa API.