The Supreme Court reaffirmed an earlier ruling in holding that states could not tax instruments of the federal government.

The city of Charleston, South Carolina, sought to place a tax on the earnings from bonds issued by the U.S. government. The Supreme Court, by a 4-2 vote, ruled that this tax was unconstitutional. It reaffirmed its holding in McCulloch v. Maryland[case]McCulloch v. Maryland[MacCulloch v. Maryland] (1819) that states and their subunits could not tax an instrument of the United States. Chief Justice John MarshallMarshall, John;Weston v. Charleston[Weston v. Charleston] wrote the opinion for the Court at a time when there were only six members because of the death of Robert Trimble. Justices William Johnson and Smith Thompson dissented.Tax immunities;Weston v. Charleston[Weston v. Charleston]

Collector v. Day

Dobbins v. Erie County

Federalism

Graves v. New York ex rel. O’Keefe

Helvering v. Davis

McCray v. United States

State taxation

Tax immunities