| 1905 - Страниц: 510
...unfettered. State Freight Tax Cases, 15 Wall. 232, 279. All of these decisions proceed upon the theory that the power to tax is the power to destroy, and that for this reason no power can be conceded to the states, else the very object for which the exclusive... | |
| United States. Congress. House. Committee on Ways and Means - 1914 - Страниц: 182
...tax is a prohibitive one, and that was a case of a stamp tax. Mr. Justice Brewer said : It is said that the power to tax is the power to destroy, and that if Congress can impose a stamp tax of 10 cents upon the vellum, parchment, or paper on which is written... | |
| 1915 - Страниц: 656
...destroy. The following quotation will show the reasoning of the minority in this regard: "It is said that the power to tax is the power to destroy, and that if Congress can impose a stamp tax of 10 cents upon the vellum, parchment, or paper on which is written... | |
| Floyd Barzilia Clark - 1915 - Страниц: 234
...destroy. The following quotation "/ill show the reasoning of the minority in this regard : " It is said that the power to tax is the power to destroy, and that if Congress can impose a stamp tax of 10 cents upon the vellum, parchment, or paper on which is written... | |
| 1915 - Страниц: 652
...destroy. The following quotation will show the reasoning of the minority in this regard : " It is said that the power to tax is the power to destroy, and that if Congress can impose a stamp tax of 10 cents upon the vellum, parchment, or paper on which is written... | |
| Franklin Hichborn - 1916 - Страниц: 272
...out of existence. Corporations which, through their agents, had argued before legislative committees that the power to tax is the power to destroy, and that the courts would never permit the levy of an inequitable tax upon corporations, urged, when it came to... | |
| National Tax Association - 1922 - Страниц: 604
...Reports, the State of Maryland taxed the bank of the United States in Maryland, and Justice Marshall held that the power to tax is the power to destroy, and that while the state might tax the real estate of the bank as other real estate was taxed, it was beyond... | |
| 1927 - Страниц: 1150
...government. This question is not unattended with difficulty. It has been held from the earliest day that the power to tax is the power to destroy, and that, due to the indestructible nature of both the federal and the state governments, the federal government... | |
| Samuel Orrick Rice - 1925 - Страниц: 408
...government institution by Congress. The Supreme Court of the United States denied this power, saying that the power to tax is the power to destroy and that under our state and federal system both the states and the Federal Government must exist independently... | |
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