The power to tax is not the power to destroy while this Court sits.
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Panhandle Oil Co. v. Mississippi ex rel. Knox, 277 U.S. 233 (1928).Oliver Wendell Holmes
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I think [that] '[t]he judicial Power of the United States' conferred upon this Court 'and such inferior courts as Congress may establish', must be deemed to be the judicial power as understood by our common-law tradition. That is the power 'to say what the law is', Marbury v. Madison, 1 Cranch 137, 177 (1803), not the power to change it.
Antonin Scalia
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. But all inconsistencies are to be reconciled by the magic of the word CONFIDENCE. Taxation, it is said, does not necessarily and unavoidably destroy. To carry it to the excess of destruction would be an abuse, to presume which would banish that confidence which is essential to all Government. But is this a case of confidence? Would the people of any one State trust those of another with a power to control the most insignificant operations of their State Government? We know they would not. Why, then, should we suppose that the people of any one State should be willing to trust those of another with a power to control the operations of a Government to which they have confided their most important and most valuable interests? In the Legislature of the Union alone are all represented. The Legislature of the Union alone, therefore, can be trusted by the people with the power of controlling measures which concern all, in the confidence that it will not be abused. This, then, is not a case of confidence, and we must consider it is as it really is.
John Marshall
As an exercise of raw judicial power, the Court perhaps has authority to do what it does today; but, in my view, its judgment is an improvident and extravagant exercise of the power of judicial review that the Constitution extends to this Court.
Byron White
The Court's statement that it is 'tempting' to acknowledge the authoritativeness of tradition in order to 'curb the discretion of federal judges' is, of course, rhetoric rather than reality; no government official is 'tempted' to place restraints upon his own freedom of action, which is why Lord Acton did not say 'Power tends to purify.' The Court's temptation is in the quite opposite and more natural direction -- towards systematically eliminating checks upon its own power; and it succumbs. (
Antonin Scalia
I used many times to touch my own chest and feel, under its asthmatic quiver, the engine of the heart and lungs and blood and feel amazed at what I sensed was the enormity of the power I possessed. Not magical power, but real power. The power simply to go on, the power to endure, that is power enough, but I felt I had also the power to create, to add, to delight, to amaze and to transform.
Stephen Fry
Holmes, Oliver Wendell, Jr.
Holmes, Oliver Wendell
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