Samuel Freeman Miller

The value of a decision as a precedent is very much enhanced by the care with which it has been considered, and if the opinion itself shows that other decisions of the same court, or of other courts upon the same point, have been reviewed and examined, it adds to the value of the decision made on each consideration.

The United States being a limited form of government, one of the restrictions to which it is subject is in regard to its power to levy taxes. The States may levy them for a great many purposes for which Congress cannot, because to the States belong all of the powers not delegated to Congress.