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Morgan v. Parham

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eBook details

  • Title: Morgan v. Parham
  • Author : United States Supreme Court
  • Release Date : January 01, 1872
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 55 KB

Description

Mr. P. Phillips, for the plaintiff in error, contended that the vessel was owned in New York, had not been blended with the commerce and business of Alabama, was engaged in the interstate coasting trade, and that her taxation by the authority of Alabama would be in violation of that provision of the Constitution of the United States which gives to Congress the regulation of commerce between the States. Mr. C. W. Rapier (with whom was Mr. C. F. Moulton), contra, insisted that the vessel was personal property within the State of Alabama, and subject to the general rule of taxability.


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