An example of a government power shared by the national and state governments is the power to collect taxes.
Article I, Section 8 gives Congress the power to "lay and collect taxes, duties, imports, and excises." The Constitution allows Congress to tax in order to "provide for the common defense and general welfare."
Through the development of Federalism, powers became shared by the national and the state governments. These include: Court setting, creation and collection of taxes, borrowing money, building highways and law making and enforcement.