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" 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. "
Income-tax Exemptions: Hearings Before the Subcommittee of the Committee on ... - 第 31 頁
United States. Congress. Senate. Committee on the Judiciary 著 - 1937 - 78 頁
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Reports of Civil and Criminal Cases Decided by the Court of ..., 第 40 卷﹔第 147 卷

Kentucky. Court of Appeals, James Hughes, Achilles Sneed, Martin D. Hardin, George Minos Bibb, Alexander Keith Marshall, William Littell - 1912 - 966 頁
...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 sovereign power of a State extends are subjects of taxation ; but those over which it does not extend, are, upon the soundest principles,...
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Niles' National Register, 第 16 卷

1819 - 652 頁
...that it is an incident of sove- reignty, and is co-extensive with that to which it is an incident. 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. This...
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Reports of Cases Argued and Adjudged in the Supreme Court of the ..., 第 12 卷

United States. Supreme Court - 1827 - 682 頁
...incident of sovereignty, and is co-exSlaryland. tensive 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 by...
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The American Annual Register, 第 2 篇

Joseph Blunt - 1835 - 624 頁
...repeat the reasoning which conducted us to the conclusion thus formed ; but that conclusion was.lhat "all subjects over which the sovereign power of a state extends, are objects of taxation ; but those over which it doet not extend, are upon the soundest principles exempt from taxation."...
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American Annual Register, 第 2 卷﹔第 4 卷

Joseph Blunt - 1830 - 628 頁
...repeat the reasoning which conducted us to the conclusion thus formed ; but that conclusion was,that " 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."...
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The Writings of John Marshall, Late Chief Justice of the United States, Upon ...

John Marshall - 1839 - 762 頁
...obvious that it is an incident of sovereignty, and is coextensive with that to which it is an incident. 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....
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New York Municipal Gazette (New York, N.Y.), 第 1 卷,第 41-48 期

Ebenezer Meriam - 1847 - 224 頁
...repeat the reasoning, which conducted us to the conclusion thus formed ; but that conclusion was, that ' 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....
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Institutes of International Law: Public and Private, as Settled by the ...

Daniel Gardner - 1860 - 740 頁
...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 extends are objects of taxation ; but those over which it does not extend, are, upon the soundest principles, exempt from taxation....
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Reports of Cases at Law and in Chancery Argued and Determined in the ..., 第 39 卷

Illinois. Supreme Court - 1868 - 730 頁
...selfevident. Opinion of the Court. Again, if we apply the test adopted, by the Supreme Court, that all subjects over which the sovereign power of a State extends are objects of taxation, no one will deny, when these shares were made personal property, that they became the objects of legislation,...
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The American Law Register, 第 10 卷

1862 - 802 頁
...abuse. * * * It is an incident of sovereignty, and is co-extensive with that to which it is an incident. All subjects over which the sovereign 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...
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