Swarts v. Hammer, 194 U.S. 441 (1904)

Name: Swarts v. Hammer, 194 U.S. 441 (1904) - Syllabus
Author: U.S. Supreme Court

Swarts v. Hammer

No. 238

Argued April 20, 1904
Decided May 16, 1904
194 U.S. 441

APPEAL FROM THE CIRCUIT COURT OF

APPEALS FOR THE EIGHTH CIRCUIT

Syllabus

Where Congress has the power to exempt property from taxation, the intention must be clearly expressed.

There is nothing in the Bankruptcy Act of 1898 which exempts property in the hands of a trustee in bankruptcy from the state and municipal taxes to which similar property in the same locality is subject.

The facts are stated in the opinion of the Court.

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Chicago: U.S. Supreme Court, "Syllabus," Swarts v. Hammer, 194 U.S. 441 (1904) in 194 U.S. 441 194 U.S. 443. Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=BSY44FNP8F84I6F.

MLA: U.S. Supreme Court. "Syllabus." Swarts v. Hammer, 194 U.S. 441 (1904), in 194 U.S. 441, page 194 U.S. 443. Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=BSY44FNP8F84I6F.

Harvard: U.S. Supreme Court, 'Syllabus' in Swarts v. Hammer, 194 U.S. 441 (1904). cited in 1904, 194 U.S. 441, pp.194 U.S. 443. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=BSY44FNP8F84I6F.

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