Maierhoffer v. GLS Capital, Inc.

I respectfully dissent.

As Mr. Chief Justice Marshall so aptly stated in his oft-quoted phrase, “the power to tax involves the power to destroy...” McCulloch v. Maryland, 4 Wheat. 316, 17 U.S. 316, 431, 4 L.Ed. 679 (1819). In reviewing the claims raised in the instant appeal, I believe it is necessary to keep this principle in mind.

That taxes must be collected by the Commonwealth and its various lesser constituents cannot be disputed. They are “burdens or charges imposed by the legislative power[1] upon persons or property to raise money for public purposes, and to defray the necessary…