Document: 342 U.S. 232 72 S.Ct. 257 96 L.Ed. CARSON, Commissioner of Finance and Taxation for the State Tennesseev.ROANE-ANDERSON CO. et al. Tennessee v. CARBIDE & CARBON CHEMICALS CORP. Nos. 186 187. Argued Submitted Dec. 5, 1951. Decided Jan. 7, 1952. Mr. Allison B. Humphreys, Jr., Lebanon, Tenn., petitioner. Oscar H. Davis, Washington, D.C., United States Intervenor-respondent. S. Frank Fowler, Knoxville, respondents. Justice DOUGLAS delivered opinion Court. 1 The Retailers' Sales Tax Act Tennessee, Tenn.Acts 1947, c. 3, imposes a sales tax on sale goods in use within state purchased elsewhere. collected these taxes from respondents who paid them under protest then brought suits to recover enjoin future collections. Two are private companies contractors Atomic Energy Commission taxes; two merchants those passed them. were articles used by performance their contracts with Commission. 2 Supreme Court held divided vote, Carbide Carbon Chemicals Corp. Carson, 192 Tenn. 150, 239 S.W.2d 27, that challenged taxes, though not forbidden Constitution, prohibited § 9(b) 1946, 60 Stat. 765, 42 U.S.C. 1809(b), U.S.C.A. 1809(b). cases here certiorari. 847, 74. 3 Sec. provides part 'The Commission, property, activities, income hereby expressly exempted taxation any manner or form State, county, municipality, subdivision thereof.' constitutional power Congress protect its agencies taxation, Pittman Home Owners' Corporation, 308 21, 15, 84 11; Federal Land Bank St. Paul Bismarck Lumber Co., 314 95, 62 1, 86 65, has long been recognized as applying whom it made authorized contracts. See Thomson Pacific R. 9 Wall. 579, 588—589, 19 792; James Dravo Contracting 302 134, 160—161, 58 208, 221, 82 155. Certainly policy behind create immunities does turn nature agency doing work government. stems preserve functions validly authorized, Corp., supra, at page 33, 18—the make all laws necessary proper carrying into execution powers vested Congress. U.S.Const. Art. I, 8, cl. 18. Hence if present which respondent have States, thereunder, 'activities' meaning Act, immunity is clear. Our view they judgments below must be affirmed. 4 Respondent Roane-Anderson manages government-owned town Oak Ridge, Tennessee; operates Ridge plants production fissionable materials. Their antedate 1801 seq., having originally entered Manhattan District Corps Engineers. Pursuant 9(a) transferred Executive Order1 question whether should empowered employ itself entrepreneur was an issue national much discussed debated time legislation before One measure, had backing War Department, would lean heavily enterprise functions.2 Another originating Senate after extensive revisions becoming contained no provision authorizing extent involved, required produce own materials employees, directed terminate previously materials.3 But bill materially altered so adopt 'management operation Government-owned gain full advantage skill experience American industry.'4 Accordingly 4(c)(2) authorizes 'to make, continue effect, persons obligating material facilities owned Commission.' And transfer concerning material. therefore one ways manage affairs. Its activities may, other words, performed directly through enterprise. 5 uses word various sections seems each give broad sweep. Congressional Joint Committee constituted 15 study 'the activities' reports submit pursuant 17 concern 'activities.' Section payments local governments lieu property areas 'in carried acquired property' subject taxation. In none do we find suggestion narrow sense describe less than applied either individual government may enough include what done independent well agents. where pattern conduct visualized agents field enterprise, inference strong means methods performing function. We contrary evidence legislative history. 6 this conclusion unnecessary reach problems implied involved Alabama King Boozer, 43, 482. 7 Affirmed. 8 BLACK took consideration decision case. Order No. 9816, 31, 1802 note, 12 Fed.Reg. 37. H.R.Rep.No.1186, 79th Cong., 1st Sess. S.1717 reprinted Hearings Special Energy, 2d Sess., pp. 1—9. S.Rep.No.1211, p. 15.

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