No One Imagines That A Law Professing

Certainly All Those Who Have Framed Written Constitutions Contemplate Them As Forming The Fundamental And Paramount Law Of The Nation, And Consequently The Theory Of Every Such Government Must Be, That An Act Of The Legislature, Repugnant To The Constitution, Is Void.

That The People Have An Original Right To Establish, For Their Future Government, Such Principles As, In Their Opinion, Shall Most Conduce To Their Own Happiness, Is The Basis, On Which The Whole American Fabric Has Been Erected.... The Principles, Therefore, So Established, Are Deemed Fundamental. And As The Authority, From Which They Proceed, Is Supreme ... They Are Designed To Be Permanent.... The Powers Of The Legislature Are Defined, And Limited; And That Those Limits May Not Be Mistaken, Or Forgotten, The Constitution Is Written.

The Power To Tax Involves The Power To Destroy;...the Power To Destroy May Defeat And Render Useless The Power To Create.

No One Imagines That A Law Professing To Tax Will Be Permitted To Destroy.

The Federal Government Is Acknowledged By All To Be One Of Enumerated Powers. The Principle, That It Can Exercise Only The Powers Granted To It . . . Is Now Universally Admitted.