...of federal taxation in any abstract category of taxpayers without taxing the State as a State. But so long as Congress generally taps a source of revenue...merely because its incidence falls also on a State. If Congress desires, it may of course leave untaxed enterprises pursued by States for the public good...

...(326 US 572) involving a tax on mineral waters sold by the State, decided in 1946, makes it clear that "so long as Congress generally taps a source of revenue...does not forbid it merely because its incidence falls on a State." The decisions as they have developed the law of State immunity make it abundantly clear...

...(326 US 572) involving a tax on mineral waters sold by the State, decided in 1946, makes it clear that "so long as Congress generally taps a source of revenue...does not forbid it merely because its incidence falls on a State." The decisions as they have developed the law of State immunity make it abundantly clear...

...believe that State and local bodies also can be so taxed. To quote Mr. Justice Frankfurter : * * * so long as Congress generally taps a source of revenue...merely because its incidence falls also on a State. I have had legal counsel draft some material on this point which I also would like to make a part of...

...believe that State and local bodies also can be so taxed. To quote Mr. Justice Frankfurter : * * * so long as Congress generally taps a source of revenue...States does not forbid it merely because its incidence fails also on a State. I have had legal counsel draft some material on this point which I also would...

...States v State of New York, 326 US 572 (1946), Ct. D. 1662, CB 1946-1, 285, the Court said: "* * * so long as Congress generally taps a source of revenue...earned and not uniquely capable of being earned only py a State, the Constitution of the United States does not forbid it merely because its incidence falls...

...Congress generally taps a source of revenue by whomsoever earned, and not uniquely capable of being earned by a State, the Constitution of the United States...merely because its incidence falls also on a State." [Emphasis supplied.] See also Graves v. People of the State of New York ex. rel. O'Keefe, 306 US 466,...

...States, 326 US 572, 66 8-Ct 310, 90 L.Ed. 326 ( 1946) , the court, at 66 S.Ct. 314, conclded : * * * But so long as Congress generally taps a source of revenue...whomsoever earned, and not uniquely capable of being earned by a State, tbe OM»stitution of the United States does not forbid It merely because its inciden falls...

...moved away from the notion of immunity of functionaries of one government from taxation by the other. "So long as Congress generally taps a source of revenue...merely because its incidence falls also on a State." J. Douglas's dissent questioned the precedent in South Carolina v. United States involving federal...

...essential to government as we have traditionally known it, then the activity can be taxed by the nation. ' So long as Congress generally taps a source of revenue...merely because its incidence falls also on a State.' 4 The law of intergovernmental tax immunity in the American federal system is thus no longer characterized...