• Last updated on November 11, 2022

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

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