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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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Income-tax Exemptions. Hearings Before the Subcommittee...on S.J. Res. 5...S ...

United States. Congress. Senate. Committee on the Judiciary - 1937 - 78 頁
...money on the credit of the United States and constitutes a burden upon the operations of government.7 All subjects over which the sovereign power of a State extends are objects of taxation. The sovereignty of a State does not extend to means employed by Congress to carry into execution powers...
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Income-tax Exemptions: Hearings Before the Subcommittee of the Committee on ...

United States. Congress. Senate. Committee on the Judiciary - 1937 - 78 頁
...money on the credit of the United States and constitutes a burden upon the operations of government. 7 All subjects over which the sovereign power of 'a State extends are objects of taxation. The sovereignty of a State does not extend to means employed by Congress to carry into execution powers...
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Reports of Cases Decided in the Supreme Court of the State of Indiana, 第 164 卷

Indiana. Supreme Court, Charles Frederick Remy, George Washington Self, Philip Zoercher, William H. Adams, Mrs. Edward Franklin White, Emma Mary May - 1905
...the opinion of the court in McCulloch v. Slate of Mart/land (1819), 4 Wheat. 316, 429, 4 L. Ed. 579: "All subjects over which the sovereign power of a...upon the soundest principles, exempt from taxation. Tins proposition may also be pronounced self-evident. The sovereignty of a state extends to everything...
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Atlantic Reporter, 第 46 卷

1900
...source do we trace this right? It Is obvious. It is an Incident to sovereignty, and is co-extensive to that to which it is an incident. All subjects over which the sovereign power of the state extends are objects of taxation; but those over which it does not extend are, upon the soundest...
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United States Reports: Cases Adjudged in the Supreme Court, 第 307 卷

United States. Supreme Court - 1939
...any sense fictions. They are indisputable realities. The power to tax "is an incident of sovereignty, and is co-extensive with that to which it is an incident....upon the soundest principles, exempt from taxation." McCulloch v. Maryland, 4 Wheat. 316, 429. But this does not mean that the sovereign power of the state...
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United States Reports: Cases Adjudged in the Supreme Court, 第 307 卷

United States. Supreme Court - 1939
...any sense fictions. They are indisputable realities. The power to tax "is an incident of sovereignty, and is co-extensive with that to which it is an incident....upon the soundest principles, exempt from taxation." McCulloch v. Maryland, 4 Wheat. 316, 429. But this does not mean that the sovereign power of the state...
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Reports of the U.S. Board of Tax Appeals, 第 43 卷

United States. Board of Tax Appeals - 1941
...activities, which occur and are exercised in Mexico. McCullooh v. Maryland, 17 US 316, says: * * * All subjects over which the sovereign power of a state...proposition may almost be pronounced self-evident. The subject matter of the tax is in Mexico. Hart v. Tax Commissioner, 132 NE 621. The United States extends...
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United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1945
...and is coextensive with that to which it is an incident. All sub435 JACKSON, J., dissenting. jects over which the sovereign power of a state extends, are objects of taxation; . . ." McCuttoch v. Maryland, supra, 429; Curry v. McC artless, supra, 366. We conclude that appellants'...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 第 322 卷

United States. Supreme Court - 1945
...concerned with the power of the state to lay the tax. The power to tax "is an incident of sovereignty, and is coextensive with that to which it is an incident. All subHARVESTER CO. v. DEFT. OF TAXATION. 445 435 JACKSON, J., dissenting. jects over which the sovereign...
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United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1945
...concerned with the power of the state to lay the tax. The power to tax "is an incident of sovereignty, and is coextensive with that to which it is an incident. All sub435 JACKSON, J., dissenting. jects over which the sovereign power of a state extends, are objects...
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