▁relations ▁between ▁the ▁US ▁and ▁foreign ▁nations , ▁or ▁reserve ▁this ▁source ▁of ▁re venue ▁sole ly ▁to ▁the ▁government , ▁" it ▁is ▁plain ▁that ▁the ▁object ▁would ▁be ▁as ▁completely ▁defeated ▁by ▁a ▁power ▁to ▁tax ▁the ▁article ▁in ▁the ▁hands ▁of ▁the ▁im porter ▁the ▁instant ▁it ▁was ▁land ed ▁as ▁by ▁a ▁power ▁to ▁tax ▁it ▁while ▁entering ▁the ▁port . ▁There ▁is ▁no ▁difference ▁in ▁effect ▁between ▁a ▁power ▁to ▁prohib it ▁the ▁sale ▁of ▁an ▁article ▁and ▁a ▁power ▁to ▁prohib it ▁its ▁introduction ▁into ▁the ▁country . ▁... ▁No ▁goods ▁would ▁be ▁imported ▁if ▁none ▁could ▁be ▁sold ." ▁It ▁was ▁not ▁relevant ▁how ▁small ▁or ▁large ▁the ▁tax ▁was ▁or ▁whether ▁states ▁would ▁act ▁in ▁a ▁manner ▁inj ur ious ▁to ▁their ▁commercial ▁interests , ▁as ▁" it ▁cannot ▁be ▁conced ed ▁that ▁each ▁[ state ] ▁would ▁respect ▁the ▁interests ▁of ▁others ." ▁Furthermore , ▁if ▁the ▁major ▁importing ▁states ▁lev ied ▁tax es ▁on ▁imports ▁that ▁were ▁then ▁transport ed ▁to ▁other ▁states , ▁the ▁latter ▁would ▁likely ▁imp ose ▁counter v ail ing ▁measures . ▁ ▁Marshall ▁then ▁addresses ▁an ▁issue ▁that ▁Maryland ▁had ▁argued ▁" with ▁great ▁reason ": ▁that ▁prohib iting ▁tax ation ▁of ▁imports ▁would ▁greatly ▁inter f ere ▁in ▁the ▁power ▁of ▁tax ation ▁that ▁is ▁" ess ential " ▁to ▁the ▁states . ▁Maryland ▁ins isted ▁that ▁the ▁point ▁when ▁the ▁prohib ition ▁on ▁tax ation ▁ends ▁should ▁be ▁the ▁time ▁of ▁import ation , ▁to ▁which