The power to tax is the power to destroy.

The power to tax is the power to destroy. 〈美〉有征税之权就有破坏之力；征税的权力就是破坏的权力。 首席大法官马歇尔〔Marshall〕在麦卡洛克诉马里兰州〔McCulloch v. State of Maryland〕一案中作出的着名宣言。指不公平的税负可导致破坏的结果。