Legal Document

440 U.S. 447 99 Supreme Court Reporter 1201 59 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 445 The CHASE MANHATTAN BANK, N. A.v.The FINANCE ADMINISTRATION OF the CITY NEW YORK et al. Number 77-1659. March 5, 1979. [Syllabus intentionally omitted] PER CURIAM. 1 Petitioners are national banks that lease office space in New York City, where they maintain their principal places of business. After city assessed them for its commercial rent and occupancy tax period June 1, 1970, through May 31, 1972, brought present action, arguing status as rendered immune from tax. relied on our cases have held may not be taxed except permitted by Congress. First Agricultural Bank versus State Tax Comm'n, 392 339, 88 2173, 20 1138 (1968); McCulloch Maryland, 4 Wheat. 316, 436-437 (1819). state courts upheld assessments, finding necessary congressional authorization Public Law 91-156, 83 Statutes-at-Large 434, amended, 12 Code KF62 § 548 (1970 ed.). 2 amended 92-213, 4(a), 85 775, provided January 1973, were to treated purposes laws. Act also contained temporary provisions enabled a more limited basis date enactment, December 24, 1969, until 1973. Banks like petitioners with offices taxing State, could subjected any nondiscriminatory generally applicable banks. A saving clause, however, prevented imposition prior effect enactment unless such was authorized subsequent "affirmative action" legislature. saving-clause prohibition did apply "any tangible personal property." 3 Appeals disputed imposed because affirmative-action requirement clause had been satisfied an amendment passed 91-156 which increased rate 43 N.Y.2d 425, 401 N.Y.S.2d 1001, 372 North Eastern Reporter, 2nd 789. We disagree. Based study legislative history we quite sure provision designed require States, when imposing new taxes consider impact existing balance taxation between On face, mere increase under law does indicate attention has given; nothing available suggests given slightest attention. concluded that, law, property hence subject prohibitions clause. Whether at issue is within meaning question federal law; statute, it appears us Congress real estate property. This sufficiently clear dealing interim having outside State. Those provisions, numbered paragraphs, list five kinds permissible. Paragraph (2) specified "[t]axes or located jurisdiction" (emphasis added), while paragraph (4) referred It follows forbade collecting pre-existing without affirmative although bar 5 accordingly conclude error. petition certiorari granted, judgments reversed. 6 so ordered.

Classification Label: 7