Swarts v. Hammer
Supreme Court of the United States
■' APPEAL PROM THE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. The facts are stated in the opinion of the court.' Art. I, § 8, of the Constitution gives Congress power to establish uniform laws on bankruptcy. ■ No other sovereignty —state or foreign — can exercise any control over the bankrupt’s property. The power granted is a sovereign power, McCulloch v. Maryland, 4 Wheat. 316; it admits of only one system.
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■' APPEAL PROM THE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. The facts are stated in the opinion of the court.' Art. I, § 8, of the Constitution gives Congress power to establish uniform laws on bankruptcy. ■ No other sovereignty —state or foreign — can exercise any control over the bankrupt’s property. The power granted is a sovereign power, McCulloch v. Maryland, 4 Wheat. 316; it admits of only one system. Robbins v. Shelby Taxing District, 120 U. S. 489, 492. If the trustee were subject to state taxation the distribution would not be uniform, he might be required to pay to different…
1Opinion of the CourtJustice McKenna
The case involves the validity of taxes imposed, upon property in the'hands of a trustee in bankruptcy.
The appellant was duly elected and qualified as trustee of t[ie estate of Siegel-Hillman Dry Goods Company, which had been adjudged a bankrupt. The appellant as such trustee' hád in"his hands and on deposit in the designated depository, the sum of $68,320, belonging to the estate. The appellee, as collector of the revenue of the city of St. Louis, Missouri, filed before the .referee a petition alleging state, school and city taxes for the year 1901 had been regularly assessed against said…
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- Otte v. United StatesSupreme Court of the United States · 1974
- California State Board of Equalization v. Sierra Summit, Inc.Supreme Court of the United States · 1989
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