 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.  Report (Second report). Repr - 第 69 頁New York state, commissioners appointed to revise the laws for the assessment and collection of taxes 著 - 1871完整檢視 - 關於此書
 | Joseph Henry Beale - 1928 - 904 頁
...make a non-resident personally liable to pay a tax of the nature of the one in question. All subjects over which the sovereign power of the State extends are objects of taxation. Cooley on Taxation, 1st ed. pp. 3, 4; Burroughs on Taxation, sec. 6. The power of the State to tax... | |
 | Oklahoma State Bar Association - 1912 - 326 頁
...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 proposition may almost be pronounced self-evident.... | |
 | 1900 - 1192 頁
...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...taxation; but those over which it does not extend are, upon the soundest principles, exempt from taxation.' In the case of In re State Tax on Foreign-Held... | |
 | Indiana. Supreme Court, Charles Frederick Remy, George Washington Self, Philip Zoercher, William H. Adams, Mrs. Edward Franklin White, Emma Mary May - 1905 - 818 頁
...Mart/land (1819), 4 Wheat. 316, 429, 4 L. Ed. 579: "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. Tins proposition may also be pronounced self-evident.... | |
 | United States. Board of Tax Appeals - 1941 - 1356 頁
...Mexico. McCullooh v. Maryland, 17 US 316, says: * * * 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 proposition may almost be pronounced self-evident.... | |
 | United States. Supreme Court - 1885 - 1150 頁
...Marshall, the Legislature acts upon its constituents. " All subjects," he adds, " over which the 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 proposition may almost be pronounced ^If-tvident."... | |
 | 1849 - 790 頁
...the court with the utmost attention. The conclusion was, that "all subjects over which the 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." The sovereignty of a State extends to every thing... | |
 | 1915 - 364 頁
...ed. 481, after referring to the court's former opinion in McCullough v. Maryland: ' ' All subjects over which the sovereign power of the state extends,...taxation; but those over which it does not extend, are upon the soundest principles, ox empt from taxation. The sovereignty of a state extends to everything... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1969 - 1778 頁
...and is eo-exten with that to which it is an incident. All subjects over which the sovereign po of a state extends, are objects of taxation; but those over which it does extend, are, upon the soundest principles, exempt from taxation. This prop tiou may almost be pronounced... | |
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