excludes incidental or implied powers' and argued that a Constitution that enumerated accurate detail' of all powers would be impossible for the public to comprehend. That opinion, written by Chief Justice Marshall, also noted thatthe power to tax involves the power to destroy'

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1. excludes incidental or implied powers' and argued that a Constitution that enumerated accurate detail' of all powers would be impossible for the public to comprehend. That opinion, written by Chief Justice Marshall, also noted thatthe power to tax involves the power to destroy'