"The Power to tax is the power to destroy."
Moreover, hanging over this controversy like a blinking yellow light in the constitutional sky is Chief Justice Marshall's timeless admonition in McCulloch v. Maryland, 17 U.S. 316, 4 Wheat. 316, 4 L.Ed. 579 (1819), that "the power to tax is the power to [*927] destroy." This warning is not only memorable, but it reminds us that might, especially in the hands of government, does not always make right.
R.J. Reynolds Tobacco Co. v. Shewry, 423 F.3d 906, 926-927 (9th Cir. Cal. 2005)





















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