Article 6, Clause 2
John Breckenridge, Municipal Authority to Impose Taxes28 Apr. 18061 Ops. Atty Gen. 157
I am of opinion that there rests no power in the city council, nor in any department of the government of Orleans, to tax the property of the United States within that territory. I believe the exercise of such power has never been before attempted in any part of the United States, and I think the general government ought not to admit the principle. Laying the tax will be harmless, for I see no means by which the payment of it can be enforced.
The Founders' Constitution
Volume 4, Article 6, Clause 2, Document 29
The University of Chicago Press
Easy to print version.