Selected Cases On the Law of Taxation

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) Some stress was laid in that case upon the circumstance that the vessels taxed were engaged in transporting cargoes to and from ves- sels engaged in foreign commerce, bound to that port, but it is quite clear that that circumstance is entitled to no weight, as the prohibi- tion extends to all ships and vessels entitled to the privileges of ships and vessels employed in the coasting trade, whether employed in commercial intercourse between ports in different States or between different ports i...n the same State. (People v. Saratoga & Rensselaer Railroad Company, 15 Wendell, 131; Steamboat Company v. Liv- ingston, 3 Cowen, 743. ) Formerly harbor-masters, at the port of Charleston, by an ordi- nance of that city, might exact one cent per ton, once in every three months, of every steam packet or other vessel from certain adjoining States trading steadily there and performing regular successive voy- ages to that port, but when the question came to be presented to the Court of Errors of that State, the judges unanimously held that the exaction was a duty on tonnage, and that, as such, the provision was unconstitutional and void.

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