CONSTITUTIONAL LAW - FEDERAL IMMUNITY FROM STATE TAX

Authors

David N. Mills, University of Michigan Law SchoolFollow

Abstract

An Alabama statute imposed an inchoate lien on all property in the state as of October 1st of each year, such lien to continue until taxes for the ensuing year were paid. The United States acquired title to certain lands after October 1, 1936, but before the final 1937 assessment was made and the rate for county taxes set. None of the 1937 taxes were due. The United States did not pay the taxes, and on their becoming delinquent, sued to quiet title. Held, by a unanimous court, that although Alabama could not foreclose the lien without obtaining the consent of the federal government to be sued, the United States could not have the state's lien declared invalid. United States v. Alabama, 313 u. s. 274, 61 s. Ct. 1011 (1941).

Recommended Citation

David N. Mills, CONSTITUTIONAL LAW - FEDERAL IMMUNITY FROM STATE TAX, 40 Mich. L. Rev. 290 (1941).
Available at: https://repository.law.umich.edu/mlr/vol40/iss2/10