M'Culloch v. Maryland · ¶57

Before we proceed to examine this argument, and' to subject it to the test of the constitution, we must be permitted to bestow a few considerations on the nature and extent of this original right' of taxation, which.is acknowledged to remain with the States. It is admitted that the power of taxing the people and their property is essential to the very existence of' government, and may be legitimately exercised on the objects to which it is applicable, to the utmost extent to which the government may chuse to carry it. The only security against the abuse of this power, is found in the structure of the government itself. In imposing a tax the legislature acts upon its constituents. This is in general a sufficient security against erroneous and oppressive taxation.

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