Morrison Waite

“ There is nothing in the constitution which authorizes this court, or any other court, to disaffirm the power of congress to lay the tax. Congress is its own judge of the propriety or expediency of laying it.
Indeed, so far as the power of congress is concerned, regarded in reference to any power the courts have to limit or restrain it, I see no reason why congress may not lay a tax upon any property on which the government can lay its hands, whether within or without the jurisdiction of the United States. ”

“ So if, in taxing money due from citizens of the United States to foreign citizens, any complications arise with the governments to which the latter are subject, congress alone has the responsibility, and is the only department of our government which has a right to take such a responsibility. In the Foreign-held Bonds Cases, 15 Wall. 300, the state legislature had laid a tax on the interest payable upon the bonds of all corporations doing business in the state ”

“ It might create complications with foreign governments, it is true, and involve the country in war; but congress has the power, if it chooses to take the responsibility, of creating or giving occasion to such complications. The responsibility rests upon it alone. ”