Standard Dredging Corp. v. Murphy, 319 U.S. 306 (1943)

Standard Dredging Corporation v. Murphy


No. 722


Argued May 5, 1943
Decided May 24, 1943
319 U.S. 306

APPEAL FROM THE SUPREME COURT OF NEW YORK,
APPELLATE DIVISION, THIRD DEPARTMENT

Syllabus

1. A state unemployment insurance tax, laid on employers in respect of maritime employees whose work is aboard vessels on navigable waters within the State, is not forbidden by Art. 3, § 2, of the Constitution, which give the federal courts exclusive admiralty jurisdiction. Southern Pacific Co. v. Jensen, 244 U.S. 205, distinguished. Pp. 307, 310.

2. Such a tax is not objectionable as inconsistent with the power of Congress where Congress has not exercised its power in the same field. P. 309.

3. The provision of the Federal Social Security Act exempting from the federal tax thereby imposed the employers of persons employed as officers or members of the crews of vessels on navigable waters of the United States does not operate to exempt such employers from state unemployment insurance taxes. P. 310.

289 N.Y. 119, 44 N.E.2d 391, affirmed.

Appeals from judgments of the Court of Appeals of New York (entered in the Supreme Court, Appellate Division, on remittitur) reversing judgments of the Appellate Division, 263 App.Div. 773, 31 N.Y.S.2d 183; 262 App.Div. 654, 30 N.Y.S.2d 721, and affirming orders of the state Unemployment Board.