Clallam County v. United States, 263 U.S. 341 (1923)
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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.
Clallam County v. United States, 263 U.S. 341 (1923)
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Clallam County v. United States No. 255 Argued November 15, 1923 Decided November 26, 1923 263 U.S. 341
ON CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS
FOR THE NINTH CIRCUIT
Syllabus
1. A suit by the United States and its corporate instrumentality against a county and its taxing officers to avoid state and county taxation of property held by the corporation upon the ground of its immunity under the Constitution is a suit arising under the Constitution, and within the jurisdiction of the district court. Jud.Code § 24. P. 344.
2. A state cannot tax the property of a liquidating corporation which, though formed under her laws, was brought into existence and operated by the United States purely as an instrument of war, whose property was furnished, whose stock and bonds are held, and whose assets realized from the liquidation will be taken over, by the United States alone. P. 344. Thomson v. Pacific Railroad, 9 Wall. 579, distinguished.
Questions propounded by the circuit court of appeals in a suit brought by the United States and the Spruce Production Corporation to set aside taxes on property held by the corporation. The plaintiffs got a decree in the district court. 283 F. 645.
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Chicago: U.S. Supreme Court, "Syllabus," Clallam County v. United States, 263 U.S. 341 (1923) in 263 U.S. 341 263 U.S. 342. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=R4UYHNW3VFGQHHP.
MLA: U.S. Supreme Court. "Syllabus." Clallam County v. United States, 263 U.S. 341 (1923), in 263 U.S. 341, page 263 U.S. 342. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=R4UYHNW3VFGQHHP.
Harvard: U.S. Supreme Court, 'Syllabus' in Clallam County v. United States, 263 U.S. 341 (1923). cited in 1923, 263 U.S. 341, pp.263 U.S. 342. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=R4UYHNW3VFGQHHP.
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