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
| 1899 - 976 pages
...power to destroy," but the application is not apparent Taxation is an incident of sovereignty, and all subjects over which the sovereign power of a State extends, are objects of its taxation, p. 429. This rule, for which McCulloch v. Maryland is the leading authorlty, has been... | |
| Emlin McClain - Constitutional law - 1900 - 1126 pages
...which it was derived, the court further said : " It is obvious that it is an incident of sovereignty, and is coextensive with that to which it is an incident....soundest principles, exempt from taxation." " This vital power," said this court in Providence Bank v. Billings, 4 Pet. 563, " may be abused ; but the... | |
| Joseph Henry Beale - Conflict of laws - 1900 - 536 pages
...'*It is obvious that it is an incident of sovereignty, and is co-extensive with that to which it is incident. All subjects over which the sovereign power...upon the soundest principles, exempt from taxation." Story, in his Conflict of Laws, § 19, says: "The sovereign has power and authority over his subjects,... | |
| Law reports, digests, etc - 1900 - 666 pages
...discussed at the bir 1Í4 but that conclusion was, that all subjects over which the sovereign power of -the state extends are objects of taxation; but those over...upon the soundest principles, exempt from taxation. The sovereignty of a state extends to everything which exists by its own authority or I state governments.... | |
| David Ames Wells - Taxation - 1900 - 666 pages
...Court in the case of McCulloch vs. Maryland (4 Wheaton, 431), " over which the sovereign power of the state extends are objects of taxation; but those over which it does not extend are, on the soundest principles, exempt from taxation." And again : " The sovereign power of the state extends... | |
| Emlin McClain - Constitutional law - 1900 - 1134 pages
...419; Weston v. City Council of Charleston, 2 Pet. 449. Beyond question these authorities show that mlin the rule being that the sovereignty of a State extends to everything which exists by its own authority... | |
| William Jay Youmans - Science - 1897 - 896 pages
...Court in the case of McCullough vs. Maryland (4 Wheaton, 431), " over which the sovereign power of the state extends are objects of taxation ; but those over which it does not extend are, on the soundest principles, exempt from taxation." And again, " the sovereign power of the state extends... | |
| David Ames Wells - Taxation - 1900 - 658 pages
...the case of McCulloch vs. Maryland (4 Wheaton, 431), " over which the sovereign power of the slate extends are objects of taxation' but those over which it does not extend are, on the soundest principles, exempt from taxation." And again : " The sovereign power of the state extends... | |
| United States. Supreme Court - Law reports, digests, etc - 1901 - 1556 pages
...considerations, no one doubts." Society for Baring v. Coite, 6 Wall. 604, 18 L. ed. 90"l, 2, Clifford, J.,: "All subjects over which the sovereign power of a state extends are, as a general rule, proper objects of taxation. Unquestionably, the taxing power of the states is very... | |
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