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Smith v. Davis, 323 U.S. 111 (1944)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Smith v. Davis, 323 U.S. 111 (1944)
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Smith v. Davis No. 23 Argued October 16, 1944 Decided December 4, 1944 323 U.S. 111
CERTIORARI TO THE SUPREME COURT OF GEORGIA
Syllabus
1. An open account claim of a creditor of the United States, representing a balance claimed to be due under Army construction contracts, held not a credit instrumentality of the United States, and not constitutionally immune from nondiscriminatory state taxation. P. 113.
2. R.S. § 3701, exempting from state and local taxation "[a]ll stocks, bonds, Treasury notes, and other obligations of the United States" held inapplicable to an open account claim of a creditor of the United States. P. 116.
3. Under the rule of ejusdem generis, the words "other obligations" in R.S. § 3701 are to be construed as referring only to obligations or securities of the same type as those specifically enumerated, and not as extending to noninterest-bearing claims or obligations which the United States does not use or need for credit purposes. P. 117.
197 Ga. 95, 28 S.E.2d 148, affirmed.
Certiorari, 321 U.S. 761, to review a judgment directing dismissal of a suit to enjoin the assessment of a state tax.
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Chicago: U.S. Supreme Court, "Syllabus," Smith v. Davis, 323 U.S. 111 (1944) in 323 U.S. 111 323 U.S. 112. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=JLQWSX214Y9UIG9.
MLA: U.S. Supreme Court. "Syllabus." Smith v. Davis, 323 U.S. 111 (1944), in 323 U.S. 111, page 323 U.S. 112. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JLQWSX214Y9UIG9.
Harvard: U.S. Supreme Court, 'Syllabus' in Smith v. Davis, 323 U.S. 111 (1944). cited in 1944, 323 U.S. 111, pp.323 U.S. 112. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=JLQWSX214Y9UIG9.
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