Lawrence v. Shaw - 300 U.S. 245 (1937)


U.S. Supreme Court

Lawrence v. Shaw, 300 U.S. 245 (1937)

Lawrence v. Shaw

No. 549

Argued February 12, 1937

Decided March 1, 1937

300 U.S. 245

Syllabus

Bank credits of a veteran of the World War, or his guardian, which do not represent or flow from his investments, but result from the deposit of the warrants or checks received from the government in payment of benefits, are exempted from local taxation by the World War Veterans' Act, § 22, and the Act of August 12, 1935, §§ 3 and 5, when such deposits are made in the ordinary manner, so that the proceeds of collection are subject to draft upon demand for the veteran's use. Trotter v. Tennessee, 290 U. S. 354, distinguished. P. 300 U. S. 248.

210 N.C. 352, 186 S.E. 504, reversed.

Certiorari, 299 U.S. 537, to review the affirmance of a judgment against Lawrence in a proceeding to recover a sum paid, under protest, as a tax.



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