Abilene weekly reflector. [volume] (Abilene, Kan.) 1888-1935, 1890-06-05
Original Packages.

| The e1eCL Ol IHo OIlSludl pdChdSO
decision by the supreme court is likely
To he much more limited in its opera
lions upon the sale of liquors than has
been supposed, The supreme court of
the L. S. has passed directly upon the
question as to when an import becomes
a part of the common mass of state
property so as to become amenable to
state laws.
AS late as 1880 suit was brought in
the civil court of Louisiana by one
Brown ct al against Houston, a sheriff,
for The purpose of enjoining the de-
PENDANTS from selling certain lot of
coal belonging to the plaintiff, situated
in New Orleans. They alleged that
they were residents of, and did business
in the state of Pennsylvania, that the
defendant was sheriff, and was about
to sell the plaintiffs coal for a certain
tax levied by the Louisiana authorities
upon said coal, that they were not in
debted to the state of Louisiana for
said tax; that they were the sole owners
of the coal and were not liable for any
tax thereon; that said coal was simply
under the care of one Brown 81 Jones,
as the agents of plaintiffs i'll New Or
leans. for sale. They further allege
that the coal was mined in Pennsyl-
vania, and was exported from said
state, and imported into Louisiana as
their property, and was then, at the
time of the petition. and had always
remained in its original condition, and
never had been OF become mixed or
Incorporated with other property in the
state of Louisiana; that when said tax
was levied. the said coal was atlOat in
the Mississippi river, in the Parish OF
Orleans. in the original condition In
which it was exported from Pennsyl-
yania and was there solely for sale in
its OriQindL condition by Brown " Jones,
who were acting solely as the agents OF
the plaintiffs. The plaintiffs raised
the point that the levying of this tax
upon the coal before it has been dis
posed of and while in the original con-
dition in which it was imported, was
in violation of that provision CT the
constitution which gives to congress
the power to regulate commerce
among the several states"
The case was taken to the supreme
court of the United States and decided
in 1885. The opinion was rendered by
Justice Bradley, who says: las to the
character and mode of the assessment,
it was not tax imposed upon the coal
as foreign product, or as the product
of another state than Louisiana, nor a
tax imposed by reason of the coal be-
ing imported or brought into LoulSl-
ana, nor tax imposed whilst 1t was IN
a state of transit through that state to
some other place of destination. The
coal had come to its place of rest, for
final disposal or use, and was COM
modify in the city of New Orleans. 1t
might continue in that condition for
year or two years, or only for day
1t had become a part of the general
mass of property of the state of Louis
lana. and as such it was taxed for the
current year as all other property II
the city of New Orleans was taxed. Ii
was subjected to no discrimination IN
favor of goods which were the product
of Louisiana, or goods which were the
property of the citizens of Louisiana
1t was treated in exactly the same
manner as such goods were treated
And as a final conclusion the court
saws: Goal, sent by the owners il
Pennsylvania to their agents in New
Orleans to be there sold for their &C
count. upon its arrival becomes part
of the general mass of property of Lou,
isiana and is subject to tsxatiOn in
common with all other property, and
in precisely the same manner"
This case, Brown VS.. Houston, il
found in ia U. s. S. C. 622.
Now let us apply the law as lait
down in this case to the original pack
age."; The law does not prohibit The
sale because the original package is ;
foreign product or because it is TIT
product of a state other than Kansas
nor because it is imported or brOugh
into Kansas, nor does it prohibit TIT
transportation of the package through
the state of Kansas to some other des
tination. But when the original pack
age is brought into Abilene and places
upon the shelf for sale it has come t