M'Culloch v. Maryland · ¶50

That the power of taxation is one of vital importance; that it is retained by the States; that it is not abridged by the grant of a similar power to the government of the Union; that it is to be concurrently exercised by the two governments: are truths which have never been denied. But, such is the paramount character of the constitution, that its capacity to withdraw any subject from the action of even this power, is admitted. The States are expressly forbidden to lay any duties on imports or ex;ports, except what may be absolutely necessary for executing their inspection laws. If. the obligation of this prohibition must be conceded — if it may restrain a State from the exercise of its taxing power on imports and exports; the same paramount character would seem to restrain, as it certainly may restrain, a State from such other exercise of this power, as is in its nature incompatible…

U. S. Reports, bound volume
U. S. Reports, volume 17, at 316 (Library of Congress) · transcription: Caselaw Access Project
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