“The power to tax is not the power to destroy while this Court sits.”
Oliver Wendell Holmes Jr. (1841–1935) United States Supreme Court justice
Panhandle Oil Co. v. Mississippi ex rel. Knox http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=oyez&court=us&vol=277&invol=218, 277 U.S. 233 (1928). <br class="br">1920s