CORNELL v. COYNE

No. 113.

192 U.S. 418 (1904)

CORNELL v. COYNE.

Supreme Court of United States.

Decided February 23, 1904.


Attorney(s) appearing for the Case

Mr. William E. Mason and Mr. Charles W. Greenfield, with whom Mr. Lewis F. Mason and Mr. Charles E. Kremer were on the brief, for plaintiffs in error.

Mr. Assistant Attorney General McReynolds for defendant in error.


MR. JUSTICE BREWER, after making the foregoing statement, delivered the opinion of the court.

The contention is that inasmuch as this filled cheese was manufactured under contract for export, and was in fact exported, the tax of one cent per pound prescribed by section 9 was prohibited by the fifth paragraph of section 9, article I, of the Constitution, which reads: "No tax or duty shall be laid on articles exported from...

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