(Download) "Thames and Mersey Marine Insurance Company v. United States." by Supreme Court of the United States # eBook PDF Kindle ePub Free

eBook details

Title: Thames and Mersey Marine Insurance Company v. United States.
Author : Supreme Court of the United States
Release Date : January 05, 1915
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 77 KB

Description

The plaintiff in error is a corporation engaged in the business of underwriting policies of marine insurance. It brought this action to recover the amount paid as stamp taxes upon policies insuring certain exports against marine risks. The taxes were paid under the War Revenue Act of June 13, 1898, c. 448, 30 Stat. 448, 461; and the recovery was sought under the provisions of the act of July 27, 1912, c. 256, 37 Stat. 240, upon the ground that the tax was invalid, being in substance a tax upon exportation and hence contrary to ? 9, Article I, of the Federal Constitution, prohibiting any tax or duty on articles exported from any State.