Document: 385 U.S. 355 87 S.Ct. 464 17 L.Ed.2d 414 DEPARTMENT OF EMPLOYMENT et al., Appellants,v.UNITED STATES al. No. 78. Argued Nov. 15, 1966. Decided Dec. 12, James D. McKevitt, Denver, Colo., for appellants. Jack S. Levin, Washington, D.C., appellees. Mr. Justice FORTAS delivered the opinion of Court. 1 Colorado is one three States1 whose Employment Security Act imposes an unemployment compensation tax upon charitable institutions, being measured by amount wages paid to institution's employees. Colo.Rev.Stat.Ann. § 82—6—1. When State's Department sought enforce Coloradobased employees American National Red Cross (hereinafter referred as Cross), objected that a 'federal instrumentality' it was immune from such taxation. See McCulloch v. Maryland, 4 Wheat. 316, L.Ed. 579 (1819). Tax payments aggregating more than $10,000 were made under protest, applications refund accompanying each payment. The denied application. Thereupon Cross, along with United States co-plaintiff, invoked jurisdiction three-judge federal District Court enjoin enforcement against on ground applied it, instrumentality, statute violated Federal Constitution. 28 U.S.C. 2281.2 responded not any immunity might have had been waived Congress in 1960 amendments Unemployment (26 3301 seq.), and even failed exhaust available administrative state judicial remedies. Court, Employment, 263 F.Supp. 581, ruled favor these issues, ordered taxes already paid, enjoined Cross. Pursuant 1253,3 its executive director direct review here. In setting case argument, we postponed consideration questions pertaining our court. 384 949, 86 1568, 16 546 (1966). 2 We are persuaded there exist no jurisdictional barriers disposition this appeal merits. Any challenge applicability court provision, 2281, foreclosed Court's decision Query States, 316 486, 62 1122, 1616 (1942), where held judges required entertain suit be enforced Army Post Exchange which asserted instrumentality,4 do consider later Swift & Co. Wickham, 382 111, 258, 15 194 (1965), requires different conclusion. Nor compelling force advanced appellants, Injunction (28 1341)5 appellees first their remedies, alleged appellants 'plain, speedy efficient.' need decide whether omission provide interest successful rfund application renders remedy here inadequate within meaning 1341. For conclude, accord unbroken line authority,6 convincing evidence legislative purpose,7 1341 does act restriction suits protect itself instrumentalities unconstitutional exactions. With respect appellants' contention State has consented forum plaintiff see Principality Monaco Mississippi, 292 313, 54 745, 78 1282 (1934), Ex parte Young, 209 123, 441, 52 714 (1908). 3 On merits, hold instrumentality purposes taxation levied operations, congressional enactment. Although simple test ascertaining institution so closely ralated governmental activity become tax-immune clearly instrumentality. generally, Sturges, Legal Status 56 Mich.L.Rev. (1957). chartered present 1905, subjecting supervision regular financial audit Defense, then War, Department. 33 Stat. 599, amended, 36 seq. Its principal officer appointed President, who also appoints seven (all government officers) remaining 49 Governors. 601, 5. By Executive Order devolved right obligation meet Nation's commitments various Geneva Conventions,8 perform wide variety functions indispensable workings Armed Forces around globe,9 assist Government providing disaster assistance time need.10 operations financed primarily voluntary private contributions, receive substantial material Government.11 And again, both President recognized acted reliance Cross' status virtually arm Government.12 those respects differs usual agency—e.g., officials everyday affairs—the like other institutions—e.g., national banks—whose beyond dispute. did Congress, course amending 1960, strip away immunity. Certainly intent so. Indeed, debate floor House, Chairman Mills Congressman Ikard Ways Means Committee expressed view, controverted, would survive amendments. 106 Cong.Rec. 13827 (1960). House Report stated nongovernment-owned enjoyed prior 1960—the exemption—was lose state-tax H.R.Rep.No.1799, 86th Cong., 2d Sess., pp. 55—56, 128 (1960), U.S.Code Congressional Administrative News, p. 3608. Finally, statutory scheme deprive That seems clear, at conceded Colorado.13 Under pre-existing scheme, 3305(b) Title 26 exempted exempt imposed 3301. result §§ 3306(c)(6)(B) 3306(c)(8), 'service performed employ (a organization).' As amended continues statetax 'instrumentality section 3306(c)(6) applies.' latter includes employment 'exempt virtue provision law specifically refers * granting exemption.' 3306(c)(6)(B). exempts (charitable institution),' contain explicit citation 3301, sole function certain reach section. likewise 5 Accordingly, judgment appealed affirmed. 6 Affirmed. Alaska Hawaii. 23.20.525(c) (7) (1962); Hawaii Rev.Laws 93—7(i) (Supp.1963). provides 'An interlocutory or permanent injunction restraining enforcement, operation execution action shall granted district judge thereof unconstitutionality unless therefor heard determined 2284 title.' Section 1253 authorizes order proceeding 'required judges.' Georgia Pub.Serv. Comm'n, 371 285, 287, 83 397, 398, 9 317 (1963); Paul 245, 249—250, 426, 430, (1963). Compare Currie, Three-Judge Constitutional Litigation, 32 U.Chi.L.Rev. 1, 37—50 (1964), Note, Court: Scope procedure 77 Harv.L.Rev. 299, 312—313 'The courts enjoin, suspend restrain assessment, levy collection plain, efficient may State.' Arlington County, Commonwealth Virginia, 326 F.2d 929, 931 (C.A.4th Cir. 1964); Bureau Revenue N.M., 291 677, 679 (C.A.10th 1961); Woodworth, 170 1019 (C.A.2d 1948); City Springfield 99 860, 862 (C.A.1st 1938), cert. denied, 306 650, 59 592, 1049 (1939); Livingston, 179 9, 11 12 (D.C.E.D.S.C.1959), aff'd, 364 281, 80 1611, 1719 7 S.Rep. 1035, 75th 1st 2—3 (1937); H.R.Rep. 1503, 81 1416—1417 (1937). 8 E.g., Convention August 22, 1864, Amelioration Wounded Armies Field, 22 940 (1882); July 27, 1929, Condition Sick 47 2074 (1932); 1949, Multilateral Protection War Victims, U.S.T. O.I.A. 3114, T.I.A.S. 3362. See, e.g., 10 2602; 600, 3. 3; 64 1109, 42 1855—1855g. 46 66, 13 (permanent headquarters building). Proclamation Taft, 1911, 37 1716; 1855a(f), 1855b, 1855c; H.Cong.Res. 232, 70 B32 (1956); 1728, 82d (1952), 1997. Such Assistant Attorney General informed appellant Employment. letter appellee dated November 21, exhibit 2, support appellees' motion summary below.

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