M'Culloch v. Maryland · ¶55

That the power of taxing it by the States may be. exercised so as to destroy it, is too obvious to be denied. But taxation is said to be an, absolute power, which acknowledges no other limits than those expressly prescribed in the constitution, and like. so-vereign power of every other description, is trusted to the discretion of those who use it. But the very terms of this argument admit that the sovereignty of the State, in the article of taxation itself, is subordinate to, and may be controlled by the constitution of the United States. How far it has been controlled by that instrument must be a question of construction. In making this construction, no principle not declared, can be admissable, which would defeat the legitimate operations of a supreme government. It is of the very essence of supremacy to remove all obstacles to its action within jts own sphere, and so to modify every…

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