Any activity or right that is taxed is necessarily infringed. In ''McCulloch vs. Maryland'', U.S. Supreme Court Chief Justice John Marshall observed that "the power to tax involves the power to destroy." The fiscal encumbrance of any unalienable right, therefore, is a violation of that right and may lead to its destruction. For that reason, the taxing power of Congress is strictly limited. For example, churches have special, limited tax exemptions. | Any activity or right that is taxed is necessarily infringed. In ''McCulloch vs. Maryland'', U.S. Supreme Court Chief Justice John Marshall observed that "the power to tax involves the power to destroy." The fiscal encumbrance of any unalienable right, therefore, is a violation of that right and may lead to its destruction. For that reason, the taxing power of Congress is strictly limited. For example, churches have special, limited tax exemptions. |