That the power to tax involves the power to destroy; that the power to destroy may defeat and render useless the power to create; that there is a plain repugnance, in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very measures, is declared to be supreme over that which exerts the control, are propositions not to be denied. John Marshall
Chief Justice, U.S. Supreme Court in McCulloch v. Maryland an 1819 opinion 4 Wheaton, 316, 427-36, (1755-1835)