Summary

Horace Gray Emert v. Missouri — Opinion of the Court

In the first case the tax intercepts the import as an import in its way to become incorporate with the general mass of property, and denies it the privilege of becoming so incorporated, until it shall have contributed to the revenue of the state. It denies to the importer the right of using the privilege which he has purchased from the United States, until he shall also have purchased it from the state. In the last cases the tax finds the article already incorporated with the mass of property by the act of the importer.
Source: Wikisource

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