Swarts v. Hammer
194 U.S. 441 (1904)

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U.S. Supreme Court

Swarts v. Hammer, 194 U.S. 441 (1904)

Swarts v. Hammer

No. 238

Argued April 20, 1904

Decided May 16, 1904

194 U.S. 441

Syllabus

Where Congress has the power to exempt property from taxation, the intention must be clearly expressed.

There is nothing in the Bankruptcy Act of 1898 which exempts property in the hands of a trustee in bankruptcy from the state and municipal taxes to which similar property in the same locality is subject.

The facts are stated in the opinion of the Court.

Page 194 U. S. 443

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