United States Supreme Court Cases & Opinions

U.S. Supreme Court

Superior Bath House Co. v. McCarroll, 312 U.S. 176 (1941)

Superior Bath House Co. v. McCarroll

No. 180

Submitted December 18, 1940

Decided February 3, 1941

312 U.S. 176

Syllabus

1. An Arkansas corporation which leases from the United States and operates for profit a bath house on the federal reservation at Hot Springs is taxable by Arkansas on its net income, under authority of the Act of Congress of 1891, which gives the consent of the United States to

"the taxation, under the authority of the laws of the Arkansas applicable to the equal taxation of personal property in that State, as personal property of all structures and other property in private ownership on the Hot Springs Reservation."

P. 312 U. S. 178.

2. The Act of 1891 may not be construed as consenting only to ad valorem taxes imposed directly on tangible property. P. 312 U. S. 179.

200 Ark. 233; 139 S.W.2d 378, affirmed.

Appeal from a decree sustaining the validity of a state tax.