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The Taxing and Spending Clause [1] (which contains provisions known as the General Welfare Clause [2] and the Uniformity Clause [3]), Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the ...
Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796), [1] is an early United States Supreme Court case in which the Court held that a yearly tax on carriages [2] did not violate the Article I, Section 2, Clause 3 and Article I, Section 9, Clause 4 requirements for the apportioning of direct taxes.
Rates of tax on transaction values vary by country of origin. Goods must be individually labeled to indicate country of origin, with exceptions for specific types of goods. Rules of origin are used to determine the country of origin. Goods are considered to originate in the country with the highest rate of duties for the particular goods unless ...
The Merchant Marine Act of 1920 is a United States federal statute that provides for the promotion and maintenance of the American merchant marine. [1] Among other purposes, the law regulates maritime commerce in U.S. waters and between U.S. ports.
The Hague Rules of 1924 effectively codified, albeit in a diluted form, the English common law rules to protect the cargo owner against exploitation by the carrier. Nearly 50 years later, the Hague-Visby "update" made few changes, so that the newer Rules still applied only to "tackle to tackle" carriage (i.e. carriage by sea) and the container ...
There are some clauses under the sales form protecting the interest of the buyer of the ship. For example, clause 9 of Sale Form 1993 has provided some limited protection for the buyer. Under clause 9, the seller warrants that the vessel is free from all charters, encumbrances, mortgages maritime liens, or any other debts whatsoever at the time ...
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The official 2007 edition of the UCC. The Uniform Commercial Code (UCC), first published in 1952, is one of a number of uniform acts that have been established as law with the goal of harmonizing the laws of sales and other commercial transactions across the United States through UCC adoption by all 50 states, the District of Columbia, and the Territories of the United States.