 All subjects over which the sovereign power of a state extends are objects of taxation ; but those over which it does not extend are, upon the soundest principles, exempt from taxation.  Niles' National Register - Page 721819Full view - About this book
 | Daniel Gardner - International and municipal law - 1860 - 740 pages
...Charleston, (2 Pet. 467,) repeated the doctrines of McCullough vs. Maryland, (4 Wheat. 316,) and decided that all subjects over which the sovereign power of a State...upon the soundest principles, exempt from taxation. That the sovereignty of a State extends to every thing which exists by its own authority, or is introduced... | |
 | Illinois. Supreme Court - Law reports, digests, etc - 1868 - 730 pages
...true. But to what source do we trace this right? It is obvious that it is an incident of sovereignty, and is co-extensive with that to which it is an incident. All subjects over which the sovereignty of a State extends are subject to taxation, but those over which it does not extend are,... | |
 | Electronic journals - 1862 - 802 pages
...over their representative to guard them against ita abuse. * * * It is an incident of sovereignty, and is co-extensive with that to which it is an incident....power of a State extends are objects of taxation," &c. Bat the great and leading case on this question, is that of Dartmouth College, also decided AD... | |
 | Rhode Island - Session laws - 1862 - 1508 pages
...their representative to guard them against i abuse * It is an incident of sovereignty and is co-extensr with that to which it is an incident. All subjects over which tl sovereign power of a State extends are objects of taxation, &c charter to which act the college... | |
 | United States. Supreme Court - Banks and banking - 1863 - 76 pages
...true. But to what source do we trace this right 3 It is obvious that it is an incident of sovereignty, and is co-extensive with that to which it is an incident....proposition may almost be pronounced self-evident. It may be objected to this definition, that the power of taxation is not confined to the people and... | |
 | United States. Supreme Court, Benjamin Robbins Curtis - Law reports, digests, etc - 1864 - 822 pages
...taxation is an incident of sovereignty, and is coextensive with that to which it is an incident, and that all subjects, over which the sovereign power of a State extends, are objects of taxation. The bank of the United States could not be taxed by the States, because it was an instrument employed... | |
 | New York (State). Court of Appeals, George Franklin Comstock, Henry Rogers Selden, Francis Kernan, Erasmus Peshine Smith, Joel Tiffany, Edward Jordan Dimock, Samuel Hand, Hiram Edward Sickels, Louis J. Rezzemini, Edmund Hamilton Smith, Edwin Augustus Bedell, Alvah S. Newcomb, James Newton Fiero - Law reports, digests, etc - 1866 - 724 pages
...the case rests upon the principles laid down by Justice MARSHALL, in the Baltimore case. He says: " All subjects over which the sovereign power of a State...upon the soundest principles, exempt from taxation." " The sovereignty of a State extends to everything which exists by its own authority, or is introduced... | |
 | United States. Supreme Court - Law reports, digests, etc - 1874 - 726 pages
...conducted us to the conclusion thus formed; but that conclusion was, that all subjects to which tho sovereign power of a State extends, are objects of taxation ; but those over which it does n<ft extend, are, upon the soundest principles, exempt from taxation. "'The sovereignty of a State... | |
 | 1866 - 788 pages
...necessarily implied in it that the expression of it could not make it more certain. » » * jjy subjects oner which the sovereign power of a State extends are objects...taxation. This proposition may almost be pronounced self evident. * * * The sovereignty of a .State extends to everything which exists by its own authority... | |
 | Law - 1875 - 438 pages
...taxing power. The power of taxation being an incident of sovereignty, is co-extensive with that of which it is an incident. All subjects over which the...power of a State extends are objects of taxation. "These subjects are persons, property and business. Whatever form taxation may assume, whether as duties,... | |
| |
