Van Brocklin v. Tennessee

Citations

117 U.S. 151
6 S. Ct. 670
29 L. Ed. 845
1886 U.S. LEXIS 1822
42 Cont. Cas. Fed. 77,307

Syllabus

<p>Property of the United States is exempt by the Constitution of the United States from taxation under the authority of a State.</p> <p>Land in a State which, pursuant to'acts of Congress for the laying and collecting of direct taxes, is sold, struck off and purchased by the United States for the amount of the tax thereon, and is afterwards sold by the United States for a larger sum, or redeemed by the former owner, is exempt from taxation by the State, while so owned by the United States; and, for nonpayment of taxes assessed by the State during that time, cannot be sold afterwards.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

general tax acts of a state are never, without the clearest words, held to include its own property or that of its municipal corporation
“But 13 whether the property of the United States shall be taxed under the laws of a State depends upon the 14 will of its owner, the United States, and no State can tax the property of the United States without 15 their consent.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Gray

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Cited by

160 cases in this archive cite this case; the 20 most cited are listed.

Cites

25 cases in this archive are cited by this case; the 20 most cited are listed.

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