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FED. LAND BANK v. BISMARCK CO.

No. 76.

314 U.S. 95 (1941)

FEDERAL LAND BANK OF ST. PAUL v. BISMARCK LUMBER CO. ET AL.

Supreme Court of United States.

Decided November 10, 1941.

Attorney(s) appearing for the Case

Mr. Warner W. Gardner, with whom Assistant Solicitor General Fahy and Messrs. Mastin G. White, Robert K. McConnaughey, and Russell D. Burchard were on the brief, for petitioner.

Mr. P.O. Sathre, Assistant Attorney General of North Dakota, with whom Mr. Alvin C. Strutz, Attorney General, was on the brief, for respondents.

MR. JUSTICE MURPHY delivered the opinion of the Court.

We are asked to decide whether, in view of § 26 of the Federal Farm Loan Act of July 17, 1916 (c. 245, 39 Stat. 360, 380; 12 U.S.C. §§ 931-933),1 petitioner is subject to the Sales Tax Act of North Dakota,2 the pertinent sections of which are set forth in the margin.3...

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