Bar Exam Practice Questions 2025 – Complete Exam Prep

The ability to collect taxes is a power shared by both federal and state governments. This principle arises from the federal system established by the U.S. Constitution, which allows both levels of government to have their own sources of revenue through taxation. The federal government can impose federal taxes, such as income tax and corporate tax, while state governments can impose state taxes, like sales tax, property tax, and income tax. This simultaneous authority to collect taxes enables both levels of government to fund their respective operations and services they provide to citizens.

The other options pertain to powers that are not equally exercised by both federal and state governments. Conducting foreign affairs is primarily a federal power, as the Constitution vests this authority in the national government. Setting marriage laws generally falls under state jurisdiction, allowing each state to legislate its own requirements and regulations regarding marriage. Regulating immigration is also primarily a federal power, as it falls under the control of the national government, specifically through agencies like the Department of Homeland Security. Thus, the power to collect taxes is indeed the correct answer, as it represents a concurrent power available to both federal and state governments.