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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. "
Niles' National Register - 第 70 頁
1819
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Electing the President: Hearings, Ninety-first Congress, First Session ...

United States. Congress. Senate. Committee on the Judiciary. Subcommittee on Constitutional Amendments - 1969 - 1053 頁
...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....self-evident. The sovereignty of a state extends to everything which exists by its own authority, or is introduced by its permission ; but does it extend...
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Electing the President: Hearings Before the Subcommittee on Constitutional ...

United States. Congress. Senate. Committee on the Judiciary - 1969 - 1053 頁
...sovereignty, and is co-ext* with that to which it is an incident. AH subjects over which the sovereign j of a state extends, are objects of taxation ; but those over which it doe extend, are, upon the soundest principles, exempt from taxation. This pn tion may almost be pronounced...
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Proceedings of the Midwinter Meeting and Annual Meeting, 第 14 卷

Virginia State Bar Association - 1901
...McCulloch v. Maryland, Chief Justice Marshall, in regard to the limitation upon the taxing power, observed: "All subjects over which the sovereign power of a...principles, exempt from taxation. This proposition," he added, "may almost be pronounced selfevident." And so it happens in this age in which interstate...
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Payments in Lieu of Taxes on Federal Real Property: A Commission Report, 第 1 卷

United States. Advisory Commission on Intergovernmental Relations - 1981 - 145 頁
...federal laws subservient to state laws: [T]he power of taxation ... is an incident of sovereignty, and is coextensive with that to which it is an incident....taxation. This proposition may almost be pronounced self-evident.5 Thus a state can tax those things under its sovereignty (which Marshall defines as "everything...
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Southern Reporter, 第 46 卷

1908
...Chief Justice Marshall in McCullouch v. Maryland, 4 Wheat. (US) 429, 4 L. Ed. 007, in these words : "All subjects over which the sovereign power of a state extends are objects of taxation. * * * It [the power of taxation of a state) may be exercised upon every object brought within its jurisdiction."...
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Reports of Cases Determined in the Supreme Court of the State of ..., 第 113 卷

California. Supreme Court - 1906
...Maryland, 4 Wheat, 428, said: "it is obvious that it [the right of taxation] is an incident of sovereignty, and is coextensive with that to which it is an incident....upon the soundest principles, exempt from taxation." And quoting from State Tax on Foreign-held Bonds, supra, said: "Unless restrained by provisions of...
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Reports of Cases Determined in the Supreme Court of the State of ..., 第 128 卷

California. Supreme Court - 1900
...of the constitution. It was said by Chief Justice Marshall in McCulloch v. Maryland, 4 Wheat. 429: "All subjects over which the sovereign power of a...exempt from taxation. This proposition may almost be presumed .Bell-evident." It was held by the court of appeals of Maryland in Mayor etc. of Baltimore...
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Some Account of the Work of Stephen J. Field as a Legislator, State Judge ...

Chauncey F. Black - 2003 - 464 頁
...in that way would be regarded elsewhere as a mere abuse of authority. Says Chief Justice Marshall: " 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 Library Of Original Sources: 1800-1833

Oliver J. Thatcher - 2004 - 468 頁
...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....self-evident. The sovereignty 'of a state extends to everything which exists by its own authority, or is introduced by its permission ; but does it extend...
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