The power to tax is the power to destroy
- A famous declaration of Chief Justice Marshall in McCulloch v State of Maryland, 4 Wheat (US) 431, 4 L Ed 579. A striking instance of the truth of this proposition is seen m the fact that the existing tax of ten per cent, imposed by the United States on the circulation of all other banks than national banks, drove out of existence every state bank of circulation within a year or two after its passage. Loan Asso. v Topeka (US) 20 Wall 655, 22 L Ed 455.
Ballentine's law dictionary. Anderson, W.S.. 1998.
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