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A case similar to McCulloch v. Maryland where the State of
Pennsylvania attempted to tax property owned by the federal government.
The U.S. had contracted with the Mesta Machine Company, incorporated in Pennsylvania, to manufacture
and produce a quantity of large field guns. Some of the equipment provided to the company by the U.S.
was maintained as U.S. property. The State was attempting to levy an ad
valorem tax on the equipment at the plant. The Supreme Court ruled such property was exempt from
state taxation.
Full text: United States v.
Allegheny County, 322 U.S. 174 (1944) |