The Constitution of the United States of America: Analysis and Interpretation: Annotations of Cases Decided by the Supreme Court of the United States to June 30, 1952
History
The Constitution of the United States of America: Analysis and Interpretation: Annotations of Cases Decided by the Supreme Court of the United States to June 30, 1952
Constitutional law -- United States; Constitutions -- United States
This prohibition applies only to the imposition of duties on goods by
reason of exportation.[1517] The word "export" signifies goods exported
to a foreign country, not to an unincorporated territory of the United
States.[1518] A general tax laid on all property alike, including that
intended for export, is not within the prohibition, if it is not levied
on goods in course of exportation nor because of their intended
exportation.[1519] Where the sale to a commission merchant for a foreign
consignee was consummated by delivery of the goods to an exporting
carrier, the sale was held to be a step in the exportation and hence
exempt from a general tax on sales of such commodity.[1520] The giving
of a bond for exportation of distilled liquor is not the commencement of
exportation so as to exempt from an excise tax spirits which were not
exported pursuant to such bond.[1521] A tax on the income of a
corporation derived from its export trade is not a tax on "articles
exported" within the meaning of the Constitution.[1522]
Stamp Taxes
A stamp tax imposed on foreign bills of lading,[1523] charter
parties,[1524] or marine insurance policies,[1525] is in effect a tax or
duty upon exports, and so void; but an act requiring the stamping of all
packages of tobacco intended for export in order to prevent fraud was
held not to be forbidden as a tax on exports.[1526]
Clause 6. No Preference shall be given by any Regulation of Commerce or
Revenue to the Ports of one State over those of another: nor shall
Vessels bound to, or from, one State, be obliged to enter, clear, or pay
duties in another.
THE "NO PREFERENCE" CLAUSE
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