taxation as regulation
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 275 U.S. 87 - Compañía General de Tabacos de Filipinas v. Collector of Internal Revenue · 1927Most cited · 243 citing opinions
A so-called tax is just as much an interference with the liberty of contract as is a penalty by fine, where the subject-matter giving rise to the imposition is beyond the jurisdiction of the state