March 10th. MARSHALL, Ch. J., delivered the opinion of the court.
This case presents to the consideration of the court a single question; it is *318] this: *Has congress a right to impose a direct tax on the district of Columbia?
The counsel who maintains the negative has contended, that congress must be considered in two distinct characters. In one character, as legislating for the states; in the other, as a local legislature for the district. In the latter...
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