[111] The Collector v. Day, supra. (The Court quotes the Tenth Amendment, in this connection, as the basis of its decision.)
[112] Idem.
[113] The Collector v. Day, supra.
[114] Id.
[115] The Collector v. Day, supra.
[116] Id.
[117] Amendment XVI.
[118] Compare the effect of the Thirteenth Amendment, the Fourteenth and Fifteenth Amendments on the decision of the Supreme Court in Scott v. Sandford, 19 Howard, 393 (1857).
[119] To what extent a salaried official of a State is exempt from inclusion of his salary as income taxable under the Sixteenth Amendment is as yet not determined by judicial decision. “The corporate franchises, the property, the business, the income of corporations created by a State may undoubtedly be taxed by the State; but in imposing such taxes care should be taken not to interfere with or hamper, directly or by indirection, interstate or foreign commerce, or any other matter exclusively within the jurisdiction of the Federal government. This is a principle so often announced by the courts, and especially by this court (the Supreme Court of the United States) that it may be received as an axiom of our constitutional jurisprudence.” Philadelphia and Southern Steamship Company v. Pennsylvania, 122 U. S., 326 (1887).
[120] United States v. R. R. Co., 17 Wallace, 322 (1873).