Legal Document

345 U.S. 322 73 Supreme Court Reporter 721 97 L.Ed. 1041 DAMERONv.BRODHEAD. Number 302. Argued Feb. 4, 1953. Decided April 6, Mr. Philip Elman, Washington, D.C., for petitioner. Leonard M. Campbell, Denver, Colo., respondent. Justice REED delivered the opinion of Court. 1 The facts here are simple and undisputed. Petitioner is a commissioned officer United States Air Force. He was assigned to duty at Lowry Field, near Colorado, in 1948 and, throughout that year resided privately rented apartment city. Respondent, acting Manager Revenue ex-officio Treasurer Assessor City County assessed tax $23.51 on his personal property, mostly household goods which he valued $460, by virtue 4A Colorado Statutes Annotated (1935 ed.), chapter 142.1 paid under protest, sued recover. His complaint pleaded as fact 'during whole calendar 1948, many years prior thereto, was, present time is, citizen resident state Louisiana, domiciled town Port Allen, parish West Baton Rouge, remains domiciliary town, parish, state, said during all period pertinent hereto plaintiff qualified voter.' claimed § 514 Soldiers' Sailors' Relief Act, 54 Statutes-at-Large 1178, amended, 56 777, 58 722, 50 U.S.C.App. §§ 501, 574, U.S.C.A.Appendix, therefore forbade imposition tax. Respondent moved dismiss, argument had trial court entered judgment Court, appeal, reversed. Cass versus Dameron, 244 Pacific Reporter, 2nd Series 1082. It held purpose statute prevent multiple taxation military personnel, but since Louisiana not taxed petitioner's free do so. Our grant certiorari rested 28 Code KF62 1257(3), KF65 U5 1257(3). 2 Section Act added, large part, 1942. then provided essentially that: 3 '(1) For purposes respect any person, or income, gross State, Territory, possession, political subdivision foregoing, District Columbia, such person shall be deemed have lost residence domicile solely reason being absent therefrom compliance with naval orders, acquired in, become of, other while, being, so absent.' 4 1944 Amendment crucial here, first concerned property taxes. stated: 5 'personal located situs subdivision, district'. 6 also interpolated 'personal' second line 514(1), 722. 7 Respondents' this form cannot affect Colorado's attempt petitioner two-fold—either it does apply unconstitutional. 8 constitutionality federal legislation exempting servicemen from substantial burdens seriate states they may required their service, doubted. Generally similar relief has often been accorded types operations functions. And we upheld validity enactments, even when reach beyond activities agencies corporations private parties who seen fit contract carry functions Federal Government. Carson Roane-Anderson Co., 342 232, 72 257, 96 cases cited; cf. James Dravo Contracting 302 134, 160—161, 208, 221, 82 155. 9 Nor see distinction between those this. Surely, respondents rely business contractor. less engaged function Government merely because relationship entirely economic. We have, fact, generally recognized especial service armed forces discussing compensating benefits Congress provides. Le Maistre Leffers, 333 1, 68 371, 92 429; Boone Lightner, 319 561, 63 1223, 87 1587. Cf. Board Commissioners Creek Seber, 318 705, 920, 1094. Petitioner's duties directly related an activity Constitution delegated national government, 'To declare War,' U.S.Const. Article I, 8, cl. 11, raise support Armies'. Ibid., 12. Since so, congressional exercise 'necessary proper' supplementary power must upheld. Pittman Home Owners' Loan Corp., 308 21, 32—33, 60 15, 17 18, 84 11; Land Bank St. Paul Bismarck Lumber 314 95, 102—104, 62 5—6, 86 65; supra, page 234, 258. What no way affects reserved powers taxable changed assignments. This think within power. 10 turn, then, interpretation factual confines particular case. theory merit. based statements legislative history that, instance, provision 'designed State taxation.' H.R.Rep. 2198, 77th Cong., 2d Sess., Page 6.2 short answer only applies where real possibility plain words say In much broader: taxation' temporary presence There suggestion original imposed language section establish condition its application, would justified doing shown nothing indicates straightforward application written violate clear enactment. See Public Utilities Commission California, 295, 706, cited. though evils potential given rise provision, appears chosen broader technique carefully, freeing both income taxes there result orders. saved sole right whether exercised right.3 Congress, manifestly, thought compulsory should alter our system dual federalism forces. 11 reasons, reject word 'deemed' used implies rebuttable presumption permit some cases. Such construction nullify statute. every case, absence serviceman's fiction, further evidence. 12 Reversed. 13 DOUGLAS, whom BLACK concurs, dissenting. 14 basic sovereignty states. Railroad company Peniston, 18 Wall. 5, 21 787. few express restrictions contained Constitution. 10; Richfield Oil Corporation Equalization, 329 69, 67 156, 91 80; Canton R. Rogan, 340 511, 71 447, 95 488. implied numerous. A privilege secured Constitution, speech intercourse among states, state. Murdock Com. Pennsylvania, 105, 870, 1292. part interstate operation relation opportunities confers. Standard Peck, 382, 309, 427. discriminate scheme against commerce place undue burden it. Judge D. Adams Mfg. Storen, 304 307, 913, 1365; Gwin, White & Prince, Inc., Henneford, 305 434, 59 325, 83 272; Nippert Richmond, 327 416, 66 586, 90 760. 15 Closer point instances levied instrumentality means performs exception represented rather narrow group Maricopa Valley Nat. Bank, 357, 587, 834. Allegheny County, 174, 64 908, 88 1209. Some immunities were made explicit act Congress. implied. But immunity, derives forbidden interference function, limited scope. not, example, extend salaries functionaries, Graves People New York ex rel. O'Keefe, 306 466, 595, 927, proceeds contractor's Government, 149 et seq., 216, 155, sales supplies furnished contractors Alabama King Boozer, 43, 3. Buckstaff Bath House McKinley, 358, 279, 322. withhold immunity clear. date create narrowly confined. stems 'the preserve protect validly authorized'. 258, 257. Up never affairs employee can public immune taxation. question indeed pages 478—479, 597—598. As Frankfurter stated concurring opinion, id., 492, 604, 'Whether may, legislation, relieve functionaries civic obligations pay governments live matter another day.' 16 soldier, employee, phase Army work government. wages makes, held, nondiscriminating basis So property. capacity different citizen. receives protection society maintain. Their police, courts, parks, sanitary districts, schools civilization enjoys. If gets citizens share. profess go far. says case turns changing assignments placed men women feature work. know receive lower than earned civilian life. Can remove taxing officials burdensome personnel? Certainly burden, harassment, unpleasantness easy close intimate one other. personnel—the disposition salary, furniture purchase, apartments rent, contracts make—by very definition domain. When undertakes them regulation, either agency performs. therefore, acts without constitutional authority. 19 sum, creation islands sparingly made. fairly Denver's performance function. statute, standard form, provides '(a)ll March twelve o'clock meridian current listed assessed', 72, 'shall remain perpetual lien upon upon,' 197(a). Hearings, Committee Military Affairs, H.R. 7029, Sess.; S.Rep.No.959, 78th H.R.Rep.No.1514, Sess. note 2, 28.

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