US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

CARSTAIRS V. COCHRAN, 193 U. S. 10 (1904)

Subscribe to Cases that cite 193 U. S. 10 RSS feed for this section

U.S. Supreme Court

Carstairs v. Cochran, 193 U.S. 10 (1904)

Carstairs v. Cochran

No. 122

Argued January 13-14, 1904

Decided February 23, 1904

193 U.S. 10


That a statute does not conflict with the constitution of a state is settled by the decision of its highest court.

A state may tax private property having a situs within its territorial limits, and may require the party in possession of the property to pay the taxes thereon.

Distilled spirits in bonded warehouses may be taxed and the warehouseman chanroblesvirtualawlibrary

Page 193 U. S. 11

required to pay the tax notwithstanding the federal statute under which they are stored permits them to remain in bond for several years and there is no provision in the state law for the recovery of interest on the taxes paid thereunder, and negotiable receipts have been issued for the goods.

By c. 704 of the Laws of Maryland, 1892, as amended by c. 320, Laws 1900, the general assembly of that state provided for the assessment and collection of taxes on liquors in bonded warehouses within the state. The proprietors of such warehouses were required to pay the taxes, and given a lien on the property therefor. This legislation was sustained by the Court of Appeals of the state, 95 Md. 488, to review whose judgment this writ of error was sued out. chanroblesvirtualawlibrary

Page 193 U. S. 16

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™