Construction Construed, and Constitutions Vindicated

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Shepherd & Pollard, 1820 - Banking law - 344 pages
 

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Page 151 - The jurisdiction to tax exists only in regard to persons and property or upon the business done within the State, and such jurisdiction cannot be enlarged by reason of a statute which assumes to make a non-resident personally liable to pay a tax of the nature of the one in question. All subjects over which the sovereign power of the State extends are objects of taxation.

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