SURPLUS TRADING CO. V. COOK, 281 U. S. 647 (1930)
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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.
Error to a judgment of the Supreme Court of Arkansas sustaining a tax on personal property located on a federal military reservation.