the court then quoted extensively and with approval from the judgment of chief justice john marshall in "mcculloch v maryland", specifically from a passage discussing the ideological basis of taxation, the relationship between the various american states and the union, and the implications of the supremacy clause. the court went on to note that the principles enunciated in that case had been met with approval subsequently in united states cases, and also in cases in the canadian provinces of ontario and new brunswick, and thus rebuffed an argument raised by the majority of the supreme court of tasmania that the doctrine did not have support.