Cox v. Collector

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding the tax unconstitutional because “the amount of the tax depends upon the carrying capacity of the steamboat and not upon her value as property”
• holding the tax unconstitutional because “the amount of the tax depends upon the carrying capacity of the steamboat and not upon her value as property”
• stating that vessels owned by individuals and used for commercial purposes are considered property and are allowed to be taxed by states and do not fall under Tonnage Clause
• striking down a tax because it was “an act to raise revenue without, any corresponding or equivalent benefit or advantage to the vessels taxed”
• striking down a tax because it was “an act to raise revenue without any 13 corresponding or equivalent benefit or advantage to the vessels taxed”

Source: CourtListener parenthetical corpus (CC0).