The Essentials of American Constitutional Law — John Shaqi
The Essentials of American Constitutional LawThorpe, Francis Newton
History
The Essentials of American Constitutional Law
Thorpe, Francis Newton
Constitutional law -- United States
We have a principle (here) [continues Marshall], which leaves the
power of taxing the people and property of a State unimpaired;
which leaves to a State the command of all its resources, and which
places beyond its reach all these powers which are conferred by
the people of the United States on the government of the Union,
and all these means which are given for the purpose of carrying
these powers into execution. We have a principle which is safe for
the States and safe for the Union.... The people of the United
States did not design to make their government dependent on the
States. The government of the Union possesses general powers of
taxation.... The people of all the States and the States themselves
are represented in Congress, and by their representatives exercise
this power. When they tax the chartered institutions of the States,
they tax their constituents and these taxes must be uniform.[14]
But when a State taxes the operations of the government of the
United States, it acts upon institutions created not by their own
constituents, but by people over whom they claim no control. It
acts upon the measures of a government created by others, as well
as themselves; for the benefit of others in common with themselves.
The difference is that which always exists, and always must exist,
between the action of the whole on a part, and the action of a
part on the whole, between the laws of a government declared to
be supreme, and these of a government which, when in opposition
to those laws, is not supreme.... In America, the powers of
sovereignty are divided between the government of the Union and
those of the States. They are each sovereign with respect to the
objects committed to the other.[15]
Plainly the essential matter here is one of functions. Neither the
government of the United States nor that of a State is sovereign, for
each possesses only delegated powers. But the powers delegated to
the two governments are not for all purposes the same, or of equal
extent. The two governments have different jurisdictions. Distinctively
federal functions are not State functions, as, for example, the
distinctively Federal functions of coining money, making treaties, and
declaring war.[16] On the other hand, distinctively State functions
are the exercise of the police power of the State,[17] the control of
intrastate commerce, the power of extradition between States,[18]
the validity in a State of the public acts, records, and judicial
proceedings of another State[19] and the right of citizens of each
State to all privileges and immunities of citizens in the several
States.[20]
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