What did Chief Justice John Marshall say about the power to tax?
In 1819, Chief Justice John Marshall famously commented, "the power to tax involves the power to destroy" on his way to ruling that it's too dangerous to allow states the authority to extract revenue from the federal government.
What can Chief Justice Marshall teach us about power to destroy?
To answer this question, we can turn again to Chief Justice Marshall. In a section already quoted, he declared that “a power to destroy, if wielded by a different hand, is hostile to, and incompatible with, these powers to create and preserve,” and that when this situation exists the “authority which is supreme must control.”
Could the federal government use taxation to defeat the ends of government?
Perhaps, too, such taxation could be used to defeat the ends of government. Strangely, however, Marshall goes on to argue that the Federal government could tax instruments of the states, and that power, so far as his argument had advanced, could be used to destroy the states or their instrumentalities. The difference, he said, is this:
What does the constitution say about the power to tax?
The very wording of the Sixteenth Amendment to the Constitution shows how the restrictions on the power to tax have been completely eliminated: "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration."

What is the meaning of the power of tax is the power to destroy?
That is, the power to tax any one by any government involves the power to destroy and that this power of government by taxation to destroy can defeat and render useless the power of individuals to create and preserve what they have created.
Why did Chief Justice John Marshall hold that the United States did have the power to charter a national bank?
Why did Chief Justice John Marshall hold that the United States did have the power to charter a national bank? Marshall held that the Necessary and Proper Clause in combination with the enumerated power of Congress to regulate commerce and coin money gave Congress the implied power to charter a national bank.
What is the main purpose of the taxing power?
In the United States, Article I, Section 8 of the Constitution gives Congress the power to "lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States. This is also referred to as the "Taxing and Spending Clause."
What was Marshall's opinion about the power of the government of the United States?
One of Marshall's most notable commentaries comes from Marbury v. Madison (1803): ”The government of the United States has been emphatically termed a government of laws, and not of men. It will certainly cease to deserve this high appellation, if the laws furnish no remedy for the violation of a vested legal right.”
Who said the power to tax is the power to destroy?
Chief Justice John MarshallChief Justice John Marshall believed that "The power to tax is the power to destroy." In other words, if the states could tax the federal government, the states had the power to destroy the federal government.
What was Chief Justice Marshall's decision in the case of Marbury v Madison quizlet?
Chief Justice Marshall decided that it was plain from the reading of the Constitution that the Judiciary MUST be permitted to declare acts of the Constitution as unconstitutional to preserve the system of checks and balances established by the document. SO this gave the court power of "Judicial Review".
What is an example of the power to tax?
Sales taxes on goods produced, bought, and sold entirely within a state are one example of taxation authority that is reserved to the states. Sales taxes are indirect taxes, which the federal government may not impose without apportionment.
What is the main purpose of the taxing power given to Congress in the Constitution quizlet?
The main purpose of the taxing power is to: raise revenue for the federal government.
Why is taxation the most important while police power is the most superior?
the most important of the power is taxation. police power is more superior than the non-impairment clause of the constitution. the taxation power can be used to destroy if the law is valid. a tax law which destroys things, business, or enterprises for the purpose of raising revenue is an invalid tax law.
What did Marshall mean when he said that American government has been emphatically?
Answer. American government "has been emphatically a government of laws, and not of men" meant that no one was above the law and that the laws are not something to be manipulated based on the who has power.
How did John Marshall justify the power of judicial review?
In writing the decision, John Marshall argued that acts of Congress in conflict with the Constitution are not law and therefore are non-binding to the courts, and that the judiciary's first responsibility is always to uphold the Constitution.
Why did Marshall believe the Constitution is superior to the other laws of the United States?
Terms in this set (5) Why, according to Marshall, is the Constitution superior to any ordinary act of the legislature? The Constitution is superior to any ordinary act because it is the supreme law of the land.
How did Chief Justice John Marshall justify the power of the federal government to establish a bank in McCulloch v Maryland?
Chief Justice Marshall reasoned that one objective of the Constitution was to promote commercial development and prosperity throughout the United States, and that, since the establishment of a national bank was an appropriate means of achieving that end, Congress has the power to charter a bank.
What gave the federal government the power to charter banks?
There were important Constitutional considerations to take into account. Hamilton believed that Article I Section 8 of the Constitution, permitting the Congress to make laws that are necessary and proper for the government, empowered lawmakers to create a national bank.
Who proposed that Congress could charter a national bank?
Alexander HamiltonThe first great political controversy over the meaning of the Constitution took place early in 1791, while Congress was debating a proposal to issue a charter of incorporation to the Bank of the United States. That proposal was the work of Secretary of the Treasury Alexander Hamilton.
Did John Marshall support the national bank?
Marshall's Opinion The court ruled in favor of the bank and against the right of the states to tax it. The opinion of the court, written by Marshall, was nothing less than a justification for congressional or national power at the expense of the states.
Who said the power to tax is the power to destroy?
The Power to Tax is the Power to Destroy. These are the words of Daniel Webster and Chief Justice John Marshall who lived in the days of the Founders.
What article of the Constitution did the founders put restrictions on the taxing power?
The Founders felt so strongly about the need to control government officials in their desire to get more money that they put the following restrictions on the taxing power right into the Constitution: Article I, Section 2:
Why did the founders provide a way to tax the people directly in dire emergencies?
It was for this reason that the Founders provided a way to tax the people directly in dire emergencies. In these very limited situations where taxes would need to be collected from the people or the states, the allocation would be on one basis and one basis only - population.
Why are indirect taxes more discretionary?
Indirect taxes are more discretionary. It was felt that the federal government's limited roles would be supported entirely by tariffs on imports. The Founders did not anticipate the government needing to reach inward to the people for support in ordinary times.
What did the founders feel about the tax collectors?
With these limitations in mind, the Founders felt confident that future generations would be spared the heavy-handed oppression of tax collectors who would invade one's privacy and confiscate large portions of a person's property.
What would happen if taxes were levied?
If taxes were to be levied they would be by the states, and the national government would then request each state to voluntarily give its fair share to the National government. It was not long after the Revolutionary War began that the Founders realized this system was too weak.
Why did the founders declare independence?
One of the driving forces motivating the Founders to declare independence 236 years ago was the oppressive nature of King George's taxes. The Founders knew governments had to have financial means to survive. But their study of history proved that it is the nature of almost all men who come to power, to abuse the people by taking more and more from them through government taxation. It was for this reason that the first government of the Unites States of America (the Articles of Confederation) contained no power in the national government to levy any kind of tax. If taxes were to be levied they would be by the states, and the national government would then request each state to voluntarily give its fair share to the National government. It was not long after the Revolutionary War began that the Founders realized this system was too weak. General Washington was in the field seeing his men starve, freeze, and die. His pleadings to Congress for more help were answered mostly by an apologetic excuse that the states had been requisitioned and it was up to them to send Washington the needed provisions. Some did and some didn't. No one knew the desperate need for more energy or power in the federal government than George Washington. Nevertheless, it would be many years before he would see that happen. Meanwhile, he had a war to fight and the inability of Congress to raise the necessary funds was one reason we almost lost the war for independence.
Who wrote the McCulloch v. Maryland case?
On March 6, 1819, barely three days after the last oral argument in McCulloch v. Maryland, Chief Justice John Marshall announced the Supreme Court’s unanimous decision. The court ruled in favor of the bank and against the right of the states to tax it. The opinion of the court, written by Marshall, was nothing less than a justification for congressional or national power at the expense of the states.
Which case ruled that Congress had the authority to charter a national bank based on the “necess?
In McCulloch v. Maryland, the U.S. Supreme Court ruled that Congress had the authority to charter a national bank based on the “necessary and proper” clause of the Constitution. In later years, this “implied power” enabled Congress to pass laws in many different areas. Today, which of the things listed below do you think Congress has the authority to establish or regulate? Form small groups to discuss this question after first reading Article I, Section 8, of the Constitution as well as the 10th Amendment of the Bill of Rights.
Who won the Maryland bank case?
Maryland won its case in the state courts, but the bank appealed to the U.S. Supreme Court. The Supreme Court consisted then of seven justices. The chief justice was John Marshall, a Virginia Federalist. Most of the other justices were Jeffersonian Republicans, who normally would be expected to decide cases in favor of states’ rights.

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Constitutional Limitations on The Power to Tax
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The People Are Relying Too Much on The Federal Judiciary
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