How can the power of the Legislature of a State to make laws with respect to taxes on professions, trades, callings and employments be construed according to this text?
The power of the Legislature of a State to make laws with respect to taxes on professions, trades, callings and employments can be construed as not limited in any way by the power of Parliament to make laws with respect to taxes on income accruing from or arising out of professions, trades, callings and employments. The State Legislature's power is separate and distinct from the power of Parliament in this regard.