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"If Congress sees fit to impose A CAPITATION OR OTHER DIRECT
TAX, it must be laid in proportion to the CENSUS, if Congress
determines to impose DUTIES, IMPOSTS, AND EXCISES, THEY MUST
BE UNIFORM THROUGHOUT THE UNITED STATES. These are not
strictly LIMITATIONS OF POWER. They are rules prescribing the
mode in which it shall be exercised." * * * * "This review
shows that PERSONAL PROPERTY, CONTRACTS, OCCUPATIONS, AND THE
LIKE, HAVE NEVER BEEN REGARDED BY CONGRESS AS PROPER SUBJECTS
OF DIRECT TAX. . . ."
By: | Salmon P. Chase (more quotes by Salmon P. Chase or books by/about Salmon P. Chase) |
(1808-1873) U.S. Senator from Ohio, 23rd Governor of Ohio, U.S. Treasury Secretary under President Abraham Lincoln, 6th Chief Justice of the United States Supreme Court | |
Source: | As Chief Justice delivering the opinion of the Court in Veazie Bank v. Fenno, 76 U.S. 8 Wallace 533 (1869) http://supreme.justia.com/cases/federal/us/75/533/case.html |
Categories: | Constitution, Labor, Power, Property, Tax |
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