“There is no such thing in
the theory of our national
government as unlimited power
of taxation in congress. There are limitations, as he justly observes, of its powers arising out of the essential nature of all free governments; there are reservations of individual rights, without which society could not exist, and which are respected by every (legitimate) government. The right of taxation is subject to these limitations. Pollock v. Farmer’s Loan & Trust Co., 157 U.S. 429, 599 (1895)
