Almy v. California
Supreme Court of the United States
This ease was brought up by writ of error from the Court of Sessions for the city and county of San Eraneisco, in the State of California. ■ It was a constitutional question entirely, and is stated in the opinion of the court. Mr. Blair placed his opposition to the law upon two grounds, viz: 1st, that it imposed a tax upon commerce; 2d, that it amounted to a tax upon exports.
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This ease was brought up by writ of error from the Court of Sessions for the city and county of San Eraneisco, in the State of California. ■ It was a constitutional question entirely, and is stated in the opinion of the court. Mr. Blair placed his opposition to the law upon two grounds, viz: 1st, that it imposed a tax upon commerce; 2d, that it amounted to a tax upon exports. As the opinion of the court .notices only the latter point, the arguments of the counsel on b.oth sides will be confined to that point. Mr. Blair said: The law in question is also in violation of the provisions of the…
1Opinion of the CourtChief Justice Taney
The only question in this case is upon the constitutionality of a law of California, imposing a stamp tax upon bills of lading.
By an act passed by the Legislature of that State to provide a revenue for the support of the Government from a stamp tax on certain instruments of writing, among other'instruments mentioned in the law, a stamp tax was imposed on bills of lading for the transportation from any point or place in that State, to any point or place without the State, of gold or silver coin, in whole or in part, gold-dust, or gold or silver in bars or other form; and the law requires that…
2Cases cited1 opinion
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