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Surplus Trading Co. v. Cook, 281 U.S. 647 (1930)
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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.
Surplus Trading Co. v. Cook, 281 U.S. 647 (1930)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 281 U.S. 643, click here.
Surplus Trading Co. v. Cook No. 2 Argued November 21, 1928 Decided June 2, 1930 281 U.S. 647
ERROR TO THE SUPREME COURT OF ARKANSAS
Syllabus
Under Art. I, § 8, cl. 17, of the Constitution, land purchased by the United States for an Army station, with the consent of the legislature of the state in which it lies, comes under the exclusive jurisdiction of the United States, and private personal property there situate cannot be taxed by the state. P. 649.
174 Ark. 507 reversed.
Error to a judgment of the Supreme Court of Arkansas sustaining a tax on personal property located on a federal military reservation.
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Chicago:
U.S. Supreme Court, "Syllabus," Surplus Trading Co. v. Cook, 281 U.S. 647 (1930) in 281 U.S. 647 281 U.S. 648–281 U.S. 649. Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=N72SV922Z2C1UEE.
MLA:
U.S. Supreme Court. "Syllabus." Surplus Trading Co. v. Cook, 281 U.S. 647 (1930), in 281 U.S. 647, pp. 281 U.S. 648–281 U.S. 649. Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=N72SV922Z2C1UEE.
Harvard:
U.S. Supreme Court, 'Syllabus' in Surplus Trading Co. v. Cook, 281 U.S. 647 (1930). cited in 1930, 281 U.S. 647, pp.281 U.S. 648–281 U.S. 649. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=N72SV922Z2C1UEE.
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