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" It is admitted that there is no express provision in the Constitution that prohibits the general government from taxing the means and instrumentalities of the States, nor is there any prohibiting the States from taxing the means and instrumentalities... "
Some Account of the Work of Stephen J. Field: As a Legislator, State Judge ... - Side 260
redigert av - 1881 - 527 sider
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S. 1378 and H.R. 5698: Assistance Payments to Anderson County and Roane ...

United States. Congress. Joint Committee on Atomic Energy. Subcommittee on Communities - 1975 - 495 sider
...the Constitution that prohibits the general government from taxing the means and instrumentalities of States, nor is there any prohibiting the States from taxing the means anjd instrumentalities of that government. In both cases exemption rests upon necessary implication...
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Southern Reporter, Volum 66

1915 - 1150 sider
...SOUTHERN REPORTER (La. ns it is to this state; and the exemption of public property of sister states rests upon necessary implication, and is upheld by the great law of self-preservatiOD. [Ed. Note. — For other cases, see Adverse Possession, Cent. Dig. §§ 24-12: Dec....
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Pittsburgh Legal Journal, Volum 63

1915 - 876 sider
...453: "It is admitted that there is no express provision in the Constitution that prohibits the general government from taxing the means and instrumentalities...government, can exist only at the mercy of that government. Of what avail are these means if another power may tax them at discretion?" And on page 456 also said:...
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Committee Prints

United States. Congress. Senate. Committee on Finance - 1969 - 1532 sider
...17 "It is admitted that there is no express provision in the Constitution that prohibits the General Government from taxing the means and instrumentalities...government, can exist only at the mercy of that government. Of what avail are these means if another power may tax them at discretion?" Buffington v. Day, 78 US...
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Internal Revenue Record and Customs Journal: Official ..., Volumer 13-14

1871 - 432 sider
...Constitution that prohibits the General Government from taxing the means and instrumentalities of the State, nor is there any prohibiting the States from taxing...government, can exist only at the mercy of that government. Of what avail are these means if another power may tax them at discretion 'f But wo are referred to...
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American Law Reports Annotated, Volum 11

1921 - 1696 sider
...other. It is admitted that there is no express provision in the Constitution that prohibits the general government from taxing the means and instrumentalities...of selfpreservation; as any government, whose means employjed in conducting its operations, if subject to the control of another and distinct government,...
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American Constitutional Law, Volum 1

Louis Fisher - 2009 - 386 sider
...reasons, equally exempt from Federal taxation ? . . . ' asked the Supreme Court in a leading case. 'In both cases the exemption rests upon necessary...government, can exist only at the mercy of that government. Of what avail are these means if another power may tax them at discretion?' 5 If one theme dominated...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volum 8

United States. Office of Commissioner of Internal Revenue - 1906 - 252 sider
...127): It is admitted that there is no express provision in the Constitution that prohibits the General Government from taxing the means and instrumentalities...necessary implication, and is upheld by the great law of self preservation ; as any government, whose means employed in conducting its operations, if subject...
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Court of Customs and Patent Appeals Reports

United States. Court of Customs and Patent Appeals - 1933 - 482 sider
...* It is admitted that there is no express provision in the Constitution that prohibits the General Government from taxing the means and instrumentalities...Government. In both cases the exemption rests upon i)ecessar3' implication, and is upheld by the great law of self-preservation; as any government, whose...
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United States Congressional Serial Set, Utgave 10292

1939 - 1426 sider
...prohibiting the States from taxing the means aud instrumentalities of that Government. In both cases th& exemption rests upon necessary implication and is...government, whose means employed in conducting its operation is subject to the control of another and distinct government, can exist only at the mercy...
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