Summary

Smith v. Turner — Opinion of the Court

As a citizen of New York, I am proud to say that, although there is no State in the Union whose laws have been so frequently before this court as violating the Constitution, yet there is no State which has ever shown greater respect and veneration for the Constitution and for this honorable court, by always submitting without a murmur to its decisions. The pride of New York is, that she is a member of this republic,-that the republic has a Constitution made and adopted for the purpose of preserving the peace, prosperity, and happiness of the people.
Source: Wikisource

Smith v. Turner — Opinion of the Court

Can a State levy a duty on vessels engaged in commerce, and not owned by her own citizens, by changing its name from a 'duty on tonnage' to a tax on the master, or an impost upon imports, by calling it a charge on the owner or supercargo, and justify this evasion of a great principle by producing a dictionary or a dictum to prove that a ship-captain is not a vessel, nor a supercargo an import?
Source: Wikisource

Smith v. Turner — Opinion of the Court

Congress has no power to lay any but uniform taxes when regulating foreign commerce to the end of revenue, taxes equal and alike at all the ports of entry, giving no one a preference over another. Nor has Congress power to lay taxes to pay the debts of a State, nor to provide by taxation for its general welfare. Congress may tax for the treasury of the Union, and here its power ends.
Source: Wikisource

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