Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/498

 490 their representative, to guard them against its abuse. But the means employed by the government of the Union have no such security; nor is the right of a state to tax them sustained by the same theory. Those means are not given by the people of a particular state; not given by the constituents of the legislature, which claim the right to tax them; but by the people of all the states. They are given by all, for the benefit of all; and upon theory, should be subjected to that government only, which belongs to all.

§ 1035. It may be objected to this definition, that the power of taxation is not confined to the people and property of a state. It may be exercised upon every object brought within its jurisdiction. This is true. But to what source do we trace this right? It is obvious, that it is an incident of sovereignty, and is co-extensive with that, to which it is an incident. All subjects, over which the sovereign power of a state extends, are objects of taxation; but those, over which it does not extend, are, upon the soundest principles, exempt from taxation. This proposition may almost be pronounced self-evident. The sovereignty of a state extends to every thing, which exists by its own authority, or is introduced by its permission; but does it extend to those means, which are employed by congress to carry into execution powers conferred on that body by the people of the United States ? We think it demonstrable, that it does not. Those powders are not given by the people of a single state. They are given by the people of the United States to a government, whose laws, made in pursuance of the constitution, are declared to be supreme. Consequently, the people of a single state cannot confer a sovereignty, which will extend over them.