Because Quote by Samuel Freeman Miller
“The United States being a limited form of government, one of the restrictions to which it is subject is in regard to its power to levy taxes. The States may levy them for a great many purposes for which Congress cannot, because to the States belong all of the powers not delegated to Congress.”
About This Quote
Source Legal Opinion: Dissent in United States v. Butler, 1936
The federal government’s tax authority is limited; states retain powers not given to Congress, including taxation for many purposes.
In simple terms: States can tax where Congress cannot.
Key Takeaway
Recognize the balance of power between federal and state taxation.
Themes
federalism
taxation
constitutional law
Mood
analytical
neutral
Type
legal
interpretive
When to use this quote
- budget planning
- state policy
- public finance
- legal analysis
Key Concepts
separation of powers
state sovereignty
Questions to Reflect On
- How should states prioritize tax purposes?
- What limits protect against overlapping tax authority?
A Different Perspective
State tax power can be constrained by federal preemption.
![“[An] act of the Congress of the United States... which assumes powers... not delegated by the Constitution, is not law, but is altogether void and of no force.” quote by Thomas Jefferson](https://sms4smile.com/quotes/img-quotes/1d6/thomas-jefferson-43_assuming_an-act-of-the-congress-of-the-united-sta_2118842.jpg)
