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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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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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