M'Culloch v. Maryland · ¶62

If we measure the power of taxation residing in a State, by the extent of sovereignty which the people of a single State possess, and can confer on its government,, we have an intelligible standard, applicable to every case to which the power may be applied. We have a principle which leaves the power of taxing the people and property of a State unimpaired; which leaves to a State the command of all its resources, and which places beyond its reach, all those powers which are conferred by the people of the United States on the government of the Union, and all those means which are given for the purpose of carrying those powers into execution. We have a principle which is safe for the States, and safe for the Union. We are relieved, as. we ought to be, from clashing sovereignty; from interfering powers; from a repugnancy between a right in one government to pull down what there is an…

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