Gibbons v. Ogden · ¶44

“A duty of tonnage” is 'as much a tax, as a ¿yjy. on imports or exports; and. the reason which induced the prohibition of those taxes, extends to this also. This tax may be imposed by a State, with the consent of Congress; and it may be admitted, that Congress cannot give a right to a State, in virtue of its own powers. But a duty of tonnage being part of the powér of imposing taxes, its prohibition may certainly be made to depend on Congress, without affording any implication respecting a power to regulate commerce. It is true, that duties may often be, and in fact often are, imposed on tonnage, with a view to the regulation, of commerce; but they may be also imposed with a view to revenue; ánd it was, therefore, a prudent precaution, to prohibit the States frbm exercising this power. The idea' that the same measure might, according to circumstances, be arranged with different classes…

U. S. Reports, bound volume
U. S. Reports, volume 22, at 1 (Library of Congress) · transcription: Caselaw Access Project
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