Phillips Chem. Co. v. Dumas Isd, 361 U.S. 376 (1960)
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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.
Phillips Chem. Co. v. Dumas Isd, 361 U.S. 376 (1960)
Phillips Chemical Co. v. Dumas Independent School District No. 40 Argued November 17-18, 1959 Decided February 23, 1960 361 U.S. 376
APPEAL FROM THE SUPREME COURT OF TEXAS
Syllabus
Under Art. 5248 of the Revised Civil Statutes of Texas, as amended in 1950, which pertains to taxation of private users of property of the United States, a Texas School District assessed against appellant a tax measured by the full value of real property owned by the United States but leased to appellant for use in its private manufacturing business under a lease subject to termination at the option of the United States in the event of a national emergency or a sale of the property. The Texas Supreme Court construed Art. 5248 as authorizing this assessment against appellant, but it had construed Art. 7173, which governs taxation of private lessees of real property owned by the State and its political subdivisions, as not authorizing taxation of a lessee under a lease subject to termination at the lessor’s option in the event of a sale.
Held: as construed and applied in this case, Art. 5248 discriminates unconstitutionally against the United States and its lessees, and the tax levied against appellant is invalid. Pp. 377-387.
(a) Since Texas law authorizes taxation of lessees of federal property, but not lessees of property of the State or one of its political subdivisions, when the leases are subject to termination at the option of the lessors, it discriminates against the United States and its lessees. Pp. 379-382.
(b) Such discrimination between lessees of federal property and lessees of state property is not justified by any significant difference between them. United States v. City of Detroit, 355 U.S. 466, distinguished. Pp. 383-387.
159 Tex. ___, 316 S.W.2d 382, reversed.
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Chicago: U.S. Supreme Court, "Syllabus," Phillips Chem. Co. v. Dumas Isd, 361 U.S. 376 (1960) in 361 U.S. 376 361 U.S. 377. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=SSNQNICPKYRCHUV.
MLA: U.S. Supreme Court. "Syllabus." Phillips Chem. Co. v. Dumas Isd, 361 U.S. 376 (1960), in 361 U.S. 376, page 361 U.S. 377. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=SSNQNICPKYRCHUV.
Harvard: U.S. Supreme Court, 'Syllabus' in Phillips Chem. Co. v. Dumas Isd, 361 U.S. 376 (1960). cited in 1960, 361 U.S. 376, pp.361 U.S. 377. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=SSNQNICPKYRCHUV.
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