Surplus Trading Co. v. Cook
281 U.S. 647 (1930)

Annotate this Case

U.S. Supreme Court

Surplus Trading Co. v. Cook, 281 U.S. 647 (1930)

Surplus Trading Co. v. Cook

No. 2

Argued November 21, 1928

Decided June 2, 1930

281 U.S. 647

Syllabus

Under Art. I, § 8, cl. 17, of the Constitution, land purchased by the United States for an Army station, with the consent of the legislature of the state in which it lies, comes under the exclusive jurisdiction of the United States, and private personal property there situate cannot be taxed by the state. P. 281 U. S. 649.

174 Ark. 507 reversed.

Page 281 U. S. 648

Error to a judgment of the Supreme Court of Arkansas sustaining a tax on personal property located on a federal military reservation.

Page 281 U. S. 649

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.