Legal Opinion
Society for Sav. in Cleveland v. Bowers
Supreme Court of the United States
Decided May 16, 1955No. 204PublishedCited by 90 opinions
1Opinion of the CourtJustice Harlan
In 1829 this Court decided in Weston v. City Council of Charleston, 2 Pet. 449, that obligations of the Federal Government are immune from state taxation. This rule, aimed at protecting the borrowing power of the United States from state encroachment, was derived from the “Borrowing” and “Supremacy” Clauses of the Constitution, 1 and the constitutional doctrines announced in McCulloch v. Maryland, 4 Wheat. 316 (1819). It was subsequently embodied in a succession of federal statutes, the existing statute being R. S. § 3701, 31 U. S. C. § 742. 2 The rule has been carried forward to embrace…
2Cases cited15 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Carpenter v. ShawSupreme Court of the United States · 1930
- Van Allen v. AssessorsSupreme Court of the United States · 1866
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3Cited by90 opinions
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- First Agricultural National Bank of Berkshire County v. State Tax CommissionSupreme Court of the United States · 1968
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- Gallagher v. Crown Kosher Super Market of Massachusetts, Inc.Supreme Court of the United States · 1961
- American Bank & Trust Co. v. Dallas CountySupreme Court of the United States · 1983
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