Bonaparte v. Tax Court
Supreme Court of the United States
: Error to the Court of Appeals of the State of Maryland. Mrs. Elizabeth Patterson, a resident of Baltimore, Md., returned, in accordance with’ the law of that State,- to the proper-board' of assessors, the following property: City of New York stock, six per cent;. City of New York stock, seven per 'cent; County of New York stock, seven per cent; -County of New York stock, six per-cent; -State-of New-York stock, six .per ,-cent; State of -Pennsylvania stock, six per cent;…
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: Error to the Court of Appeals of the State of Maryland. Mrs. Elizabeth Patterson, a resident of Baltimore, Md., returned, in accordance with’ the law of that State,- to the proper-board' of assessors, the following property: City of New York stock, six per cent;. City of New York stock, seven per 'cent; County of New York stock, seven per cent; -County of New York stock, six per-cent; -State-of New-York stock, six .per ,-cent; State of -Pennsylvania stock, six per cent; State ■of: Ohio stock, six per cent-; and City of Philadelphia stock, six per cent. She stated, their. several amounts,…
1Opinion of the Court
Mr. Chief' Justice Waite
delivered the opinion of the court.
The question we are asked to decide' in this case is ^whether the registered public debt of one State, exempt from taxation by the debtor: State, or actually taxed there, is taxable by another State when owned by a resident of the latter State. We know of no provision of the Constitution of the United States which prohibits such taxation. It is conceded that no' obligation of the contract' of the‘debtor State is impaired. The only agreement as to taxation was that the debt should ■not be taxed by the State which created it,
It is…
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