Page:Joseph Story, Commentaries on the Constitution of the United States (1st ed, 1833, vol II).djvu/510

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502
CONSTITUTION OF THE U. STATES.
[BOOK III.
own constituents; and such taxes must be uniform.[1] But when a state taxes an institution created by congress, it taxes an instrument of a superior and independent sovereignty, not represented in the state legislature.
  1. M'Culloch v. Maryland, 4 Wheat. R. 316, 435.