concurrent power
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 70 U.S. 573 - Van Allen v. The Assessors · 1865Most cited · 320 citing opinions
The power of taxation under the Constitution as a general rule, and as has been repeatedly recognized in adjudged cases in this court, is a concurrent power. The qualifications of the rule are the exclusion of the States from the taxation of the means and instruments employed in the exercise of the functions of the Federal Government.