HOLMES DOCTRINE
MARSHAL DOCTRINE
 The power to tax is also called
the power to destroy.
 Should be exercised in caution
minimize injury to the
proprietary rights of the
taxpayer.
 Must be exercised fairly,
equally, and uniformly.
 Valid Tax; can be used by the
state to destroy.
 The power to tax is not the
power to destroy.
 Taxation is not an unlimited
power.
 The validity of the enactment
(tax laws) will depend on the
nature and character of the
right destroyed.
 If an abuse so great is
manifested to destroy natural
and fundamental rights, the
judiciary has the duty to hold
such an act.
 Invalid Tax; the state cannot
use the power to destroy a
business.