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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. "
Second Report of the Commissioners to Revise the Laws for the Assessment and ... - Страница 65
по New York (State). Legislature. Commissioners to Revise Laws for Assessment and Collection of Taxes, David Ames Wells, New York (State). Commissioners to Revise Laws for Assessment and Collection of Taxes, Edwin Dodge, George W. Cuyler - 1872 - 102 страници
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Federal Decisions: Cases Argued and Determined in the Supreme ..., Том 6

1885 - 890 страници
...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....

Atlantic Reporter, Том 46

1900 - 1134 страници
...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...

United States Supreme Court Reports, Том 29

United States. Supreme Court - 1886 - 1020 страници
...Marshal) in McCuUoch v. Maryland, 4 Wheat., 429, "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 also be pronounced selfevident."...

Interstate Commerce Commission Reports: Reports and Decisions of the ...

United States. Interstate Commerce Commission - 1887 - 1588 страници
...v. Maryland, 4 Wheat. 429 (17 U. 8. bk. 4, L.ed.eOTV'AH 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 also be pronounced self evident."...

Report of the Commissioner of Navigation to the Secretary of the ..., Част 2

United States. Department of the Treasury. Bureau of Navigation - 1894 - 776 страници
...US, 273), the Supreme Court say that beyond question these authorities (cited) show that all subjects over which the sovereign power of the State extends are objects of taxation, the rule being that the sovereignty of the State extends to everything which exists by its own authority...

Appletons' Popular Science Monthly, Том 51

William Jay Youmans - 1897 - 916 страници
...Supreme Court in the case of McCullough vs. Maryland (4 Wheaton, 431), " over which the sovereign poiver of the state extends are objects of taxation ; but...on the soundest principles, exempt from taxation" And again, " the sovereign power of the state extends to everything which exists by its own authority...

Pittsburgh Legal Journal, Том 45

1898 - 492 страници
...is an incident to sovereignty, and is coextensive 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 a State tax upon bonds held in foreign...

Military Reservations, National Military Parks, and National Cemeteries ...

United States. Army. Office of the Judge Advocate General - 1898 - 334 страници
...carry into execution powers conferred upon it. — 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. The sovereignty of a State extends to everything...

Cases on American Constitutional Law

Lawrence Boyd Evans - 1898 - 702 страници
...Marshall in McCulloch v. Maryland, 4 Wheat., 316, 429, "aJl 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."...

Reports of Cases Argued and Determined in the Supreme Court of the ..., Том 21

Montana. Supreme Court - 1898 - 668 страници
...formed; but that conclusion was that 'all subjects over which the sovereign power of a state extendsare 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 everything...




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