United States v. STATE TAX COM'N OF STATE OF MISSISSIPPI

OPINION

Before CLARK, Circuit Judge, RUSSELL, Chief District Judge, and COX, District Judge. CLARK, Circuit Judge:

We are called upon to solve another of the recurring conflicts between the power to tax and the right to be free from taxation which are inevitable where two governments function at the same time and in the same territory.

In arguing the case of McCulloch v. Maryland, Luther Martin, Attorney General of Maryland-, himself a member of the Constitutional Convention, said, “The whole of this subject of taxation is full of difficulties, which the Convention found it impossible to solve,…