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Respectfully Quoted: A Dictionary of Quotations. 1989.

NUMBER: 1792
AUTHOR: Oliver Wendell Holmes (1841–1935)
QUOTATION: The power to tax is not the power to destroy while this Court sits.
ATTRIBUTION: Justice OLIVER WENDELL HOLMES, dissenting, Panhandle Oil Company v. Mississippi ex rel. Knox, Attorney General, 277 U.S. 223 (1928).
SUBJECTS: Taxation