NEW YORK V. UNITED STATES, 326 U. S. 572 (1946)
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U.S. Supreme Court
New York v. United States, 326 U.S. 572 (1946)
New York v. United States
No. 5
Argued December 7, 8, 1944
Reargued December 4, 1945
Decided January 14, 1946
326 U.S. 572
Syllabus
The State of New York, in the sale of mineral waters taken from Saratoga Springs, owned and operated by the State, is not immune under the Federal Constitution from the tax imposed on mineral waters by § 615 of the Revenue Act of 1932. Pp. 326 U. S. 573-574, 326 U. S. 584.
140 F.2d 608 affirmed.
Certiorari, 322 U.S. 724, to review the affirmance of a judgment for the United States, 48 F.Supp. 15, in a suit to recover taxes assessed against the State on the sale of mineral water.