As a general rule, governments are unlimited in their powers. All free governments, perhaps all other governments, are entitled in some shape or other to make laws and to repeal or amend them.

Of the powers conferred upon the General Government by the Constitution of the United States much the most important are those given to the legislative body.

Of all the powers conferred upon government, that of taxation is most liable to abuse.

Custody and guardianship by the parent of his child does not arise under the Constitution, laws or treaties of the United States and is not dependent on them.

Louisiana commenced her existence as a state under a code of laws differing from all the other states which were founded on the common law, in that its code, a new one, was founded mainly on the Civil Law and the Code Napoleon of France.

The United States being a limited form of government, one of the restrictions to which it is subject is in regard to its power to levy taxes. The States may levy them for a great many purposes for which Congress cannot, because to the States belong all of the powers not delegated to Congress.