M'Culloch v. Maryland · ¶73

But the two cases are not on the same reason. The people of all the States have creáted the general government, and have conferred upon it the general power of taxation. The people of all the States:, and the States themselves, are represented in Congress, and, by their representatives, exercise this power. When they tax the chartered institutions of. the States, they; tax, their constituents;, and these taxes must be uniform,. But, when a State taxes the. operations of. the governmént of the United States, it acts upon.institutions created, not by their own1 constituents, but by people over whom they claim no control. It acts upon the:measures of a government created by others as, well as themselves, Fur the benefit of others in common with themselves. The difference is that,which always exists, and always must exist, between the action;of the whole on a part, and the action of a part…

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