UNITED STATES of America, Plaintiff,
v.
STATE TAX COMMISSION OF the STATE OF MISSISSIPPI et al., Defendants.
United States District Court, S. D. Mississippi, Jackson Division.https://leagle.com/images/logo.png
June 12, 1974.
June 12, 1974.
Attorney(s) appearing for the Case
Robert E. Hauberg, U. S. Atty., Jackson, Miss., for plaintiff.
Guy N. Rogers, Asst. Atty. Gen., Taylor Carlisle, James E. Williams, State Tax Comm., Jackson, Miss., for defendants.
Before CLARK, Circuit Judge, RUSSELL, Chief District Judge, and COX, District Judge.
United States District Court, S. D. Mississippi, Jackson Division.
OPINION
CLARK, Circuit Judge:
We are called upon to solve another of the recurring conflicts between the power to tax and the right to be free from taxation which are inevitable where two governments function at the same time and in the same territory.In arguing the case of McCulloch v. Maryland, Luther Martin, Attorney General of Maryland, himself a member of the Constitutional Convention, said, "The whole of this subject of taxation is full...
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