LAWRENCE V. SHAW, 300 U. S. 245 (1937)
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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.