The Power To Tax Is The Power

This Government Is Acknowledged By All, To Be One Of Enumerated Powers.

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.

An Unlimited Power To Tax Involves, Necessarily, A Power To Destroy; Because There Is A Limit Beyond Which No Institution And No Property Can Bear Taxation.

I Fear We May Live To See Another Revolution.

A Corporation Is An Artificial Being, Invisible, Intangible, And Existing Only In Contemplation Of Law.