Joseph P. Bradley

“ But a general tax, laid on all property alike, and not levied on goods in course of exportation, nor because of their intended exportation, is not within the constitutional prohibition. How can the officers of the United States, or of the state, know that goods apparently part of the general mass, and not in course of exportation, will ever be exported? Will the mere word of the owner that they are intended for exportation make them exports? ”

“ A special indulgence was granted to them, (in common with others,) in reference to the particular tobacco which they declared it to be their intention to export. With regard to that, in order to identify it, and to protect the government from fraudulent practices, all that was required of the plaintiffs was to affix a 25-cent stamp of a peculiar design to each package, no matter how much it might contain, and enter it into bond either to export it according to the declared intention, or to pay the regular tax if it should not be exported. ”

“ Errol, that the prohibition to the states against laying duties on imports or exports related to imports from and exports to foreign countries; yet the decision in that case was based on the postulate that, when such imposts or duties are laid on imports or exports from one state to another, it amounts to a regulation of commerce among the states, and therefore is an invasion of the exclusive power of congress. ”