State Tonnage Tax Cases. Cox v. the Collector. Trade Company v. Same
79 U.S. 204, 1870.SCT.0000114
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Publisher Description
Messrs. J. A. Campbell and P. Hamilton, for the plaintiffs in error: The right of the State to tax the property of the citizen is admitted by us; but we assert that the tax should be upon property as property, and not because it is in the shape of vessels or boats having a greater or less capacity.