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PAGE.

Wells v. City of Buffalo....
346
Westbrook v. Willey.. 212, 218
Westfall v. Preston. 114, 144, 147, 148
171, 357

Western Union Telegraph Co. v.
Attorney-General .. 6, 178, 248, 252
Western Union Telegraph Co. v.

5

5

805

Winegard v. Promer
Woodhull v. Bohenblost.
Wood v. Knapp..
Woods v. Supervisors.
Woodward v. Murray
96 Woolsey v. Morris.
Wright v. Briggs

346

62

7

Wurts v. Hoagland

139

Casey

Western Union Tel. Co. v. Penn

sylvania.

Weston v. Goodrich.

Western R. R. Co. v. Nolan.

Western Trans. Co. v. Scheu....

Wheeler v. Cropsey

Wheeler v. Jackson..

Wheeler v. Mills..

Whitbeck v. Mercantile National

Bank

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108, 110

859

8

White v. City of Brooklyn
White v. Greenhow..
White v. Inebriates' Home for

.....

22, 24, 85
92, 93

62

Kings County
Whitney v. Thomas.
Wilcox v. Hawley
Wilcox v. Rochester
Wilder v. Butterfield.
Williams v. Albany Co..

Williams v. Albany Co. Bank.... 50
Williams v. Holden...

90, 173
Williams v. Larkin
427
Williams v. People
Williams v. Supervisors of Wayne 73
74, 90, 157

17

Williams v. Townsend..

......

89

167, 168 108, 109

Williams v. Weaver.
Williamson v. Field..
Willis v. Gehlert
Willis v. Miller..
Wilson v. Herbert

Wilson v. Mayor, etc., of New
York..

...

PAGE.

81, 106, 111 53, 57 474, 477

8 89

W. W. M. Co. v. Shanahan..
Wynehamer v. People

Z.

845

321, 324, 827 437 192, 200, 212

178

61

Yazoo, etc., R. R. Co. v. Levee

172 Zink v. McManus..

Y.

Yates Co. Nat. Bk v. Carpenter.
Youmans v. Simmons

Youmans v. Supervisors of Dela-
ware Co....

91

Young Men's Christian Assn. v. Mayor, etc., of New York... 69, 457 458

171

357 12

19

15

Commrs

58

....

Yazoo, etc., R. R. Co. v. Thomas. 58

64 120

210

Provisions of the United States Constitution Relating to Taxation.

Art. I, § 8: "The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States."

See Passenger Cases, 7 How. (U. S.) 405 (1840).

The passenger tax imposed by Congress by "An act to regulate immigration, approved August 3, 1882," is substantially uniform within the meaning and purpose of the Constitution, because, as an excise duty on the business of bringing passengers from foreign countries into this by ocean navigation, it operates precisely alike in every part of the United States where such passengers can be landed. Head Money Cases, 112 U. S. 580 (1884).

When a general tax is laid on all property alike, it cannot be construed as a duty on exports when falling upon goods not then intended for exportation, though they should happen to be exported afterwards. Brown v. Houston, 114 U. S. 622 (1884). See, also, Morgan S. S. Co. v. Louisiana, 118 U. S. 455 (1886).

Art. I, § 8: "The Congress shall have power borrow money on the credit of the United States."

to

The power to borrow money and issue stock is a sovereign power and embraces all necessary powers to carry it effectively into exercise, including, on the part of the United States, the right to prohibit taxation upon the debt by any of the States. People ex rel. Hanover Bank v. Commrs. of Taxes of New York, 37 Barb. 635 (1862).

§

Art. I, 8: "To regulate commerce with foreign nations, and among the several States, and with the Indian tribes."

The collection of moneys from officers and crews of ships for hospital purposes, is under the power of Congress to regulate commerce, and not within the province of State legislation. People v. Brooks, 4 Den. 469 (1847).

The legislature of a State cannot impose a tax upon alien passengers arriving in ports of that State, from foreign countries, since this is a

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