Search Supreme Court Cases
CLALLAM COUNTY V. UNITED STATES, 263 U. S. 341 (1923)
U.S. Supreme Court
Clallam County v. United States, 263 U.S. 341 (1923)
Clallam County v. United States
Argued November 15, 1923
Decided November 26, 1923
263 U.S. 341
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. 263 U. S. 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. 263 U. S. 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.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.