Fidelity & Deposit Co. of Md. v. Pennsylvania

Citations

• 240 U.S. 319
• 36 S. Ct. 298
• 60 L. Ed. 664
• 1916 U.S. LEXIS 1453

Syllabus

<p>A State may, not directly and- materially hinder the .exercise of the constitutional powers of the United States' by demanding, in opposi- : tion to the will of Congress, that á Federal instrumentality pay a tax for performing its functions.</p> <p>Mere'contracts, however, between it and the United States do ■ not render a private corporation an essential governmental agency and confer freedom-from state control.</p> <p>The Act of August 13, 1894, c. 282, 28 Stat.. 279, allowing certain cor-, porations to be accepted as surety does not endow them with power, or create them instrumentalities' of the United States, and relieve' . them from, compliance with the laws-of; or payment of the lawful taxes in, the States in which they transact their business.</p> <p>The statuté of Pennsylvania of June 28, 1895, imposing taxes on - premiums collectéd'by certain classes of insurance companies, is not, ' as applied to premiums on bonds of United States government o.f-.ficials given by surety companies-complying yvith the act of 1894, unconstitutional as an interference -with the .powers of the Federal Government by,taxing an instrumentality thereof.</p> <p>244 Pa. St. 67, affirméd.</p>