CARMICHAEL v. SOUTHERN COAL & COKE CO. |
The tax and the use of the tax are inseparably united; and if the proposed use contravenes the Constitution, it necessarily follows that the tax does the same. Cincinnati Soap Co. v. United States, 301 U.S. 308 , 57 S.Ct. 764, 81 L.Ed. --, May 3, 1937.