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LOW v. AUSTIN

80 U.S. 29 (____)

13 Wall. 29

LOW ET AL. v. AUSTIN.

Supreme Court of United States.

Attorney(s) appearing for the Case

Messrs. W.A. Fisher, C. Marshall, and H. McAllister, for the plaintiffs in error.

Mr. J. Hamilton, Attorney-General of California, contra.

Mr. Justice FIELD delivered the opinion of the court.

The simple question presented in this case for our consideration is, whether imported merchandise, upon which the duties and charges at the custom-house have been paid, is subject to State taxation, whilst remaining in the original cases, unbroken and unsold, in the hands of the importer.

The decision of this court in the case of Brown v. The State of Maryland

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