Legal Opinion
Kosydar v. National Cash Register Co.
Supreme Court of the United States
Decided May 20, 1974No. 73-629PublishedCited by 48 opinions
1Opinion of the CourtJustice Stewart
The Import-Export Clause of the Constitution, Art. I, §10, cl. 2, provides:
“No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it’s inspection Laws: and the net Produce of all Duties and Imports, laid by any State on Imports or Exports, shall be for the Use of the Treasury of the United States; and all such Laws shall be subject to the Revision and Controul > of the Congress.”
The issue for decision in this case is whether the assessment of an ad valorem personal property tax by the…
2Cases cited9 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Coe v. ErrolSupreme Court of the United States · 1886
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Cornell v. CoyneSupreme Court of the United States · 1904
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- United States v. International Business MacHines Corp.Supreme Court of the United States · 1996
- Ammex, Inc. v. United StatesUnited States Court of Federal Claims · 2002
- Virginia Indonesia Co. v. Harris County Appraisal DistrictTexas Supreme Court · 1995
- United States v. RogersCourt of Appeals for the Tenth Circuit · 1992
43 more not listed; retrieve them via the Exa API.