91 U.S. 466 (1934).

[64] Atkinson _v._ Tax Commission, 303 U.S. 20 (1938).

[65] Superior Bath House Co. _v._ McCarroll, 312 U.S. 176 (1941).

[66] Buckstaff Bath House _v._ McKinley, 308 U.S. 358 (1939).

[67] Collins _v._ Yosemite Park & Curry Co., 304 U.S. 518 (1938).

[68] Alabama _v._ King & Boozer, 314 U.S. 1 (1941), overruling Panhandle
Oil Co. _v._ Knox, 277 U.S. 218 (1928) and Graves _v._ Texas Co., 298
U.S. 393 (1936). _See also_ Curry _v._ United States, 314 U.S. 14
(1941).

[69] Wilson _v._ Cook, 327 U.S. 474 (1946).

[70] 306 U.S. 466 (1939), followed in State Tax Comm'n. _v._ Van Cott,
306 U.S. 511 (1939). This case overruled by implication Dobbins _v._
Erie County, 16 Pet. 435 (1842) and New York ex rel. Rogers _v._ Graves,
299 U.S. 401 (1937), which held the income of federal employees to be
immune from State taxation.

[71] 306 U.S. 466, 487 (1939).

[72] Ibid. 492.

[73] 4 Wheat. 316, 426 (1819).

[74] Thompson _v._ Union P.R. Co., 9 Wall. 579, 588 (1870); Railroad Co.
_v._ Peniston, 18 Wall. 5, 31 (1873).

[75] Susquehanna Power Co. _v._ State Tax Comm'n., 283 U.S. 291 (1931).

[76] Baltimore Shipbuilding & Dry Dock Co. _v._ Baltimore, 195 U.S. 375
(1904).

[77] Northern P.R. Co. _v._ Myers, 172 U.S. 589 (1899); New Brunswick
_v._ United States, 276 U.S. 547 (1928).

[78] Irwin _v._ Wright, 258 U.S. 219 (1922).

[79] United States _v._ Allegheny County, 322 U.S. 174 (1944).

[80] 117 U.S. 151 (1886).

[81] Lee _v._ Osceola & L. River Road Improv. Dist, 268 U.S. 643 (1925).

[82] Clallam County _v._ United States, 263 U.S. 341 (1923). _See also_
Cleveland _v._ United States, 323 U.S. 329, 333 (1945).

[83] Mayo _v._ United States, 319 U.S. 441 (1943).

[84] Western U. Teleg. Co. _v._ Texas, 105 U.S. 460, 464 (1882).

[85] Des Moines Nat. Bank _v._ Fairweather, 263 U.S. 103, 106 (1923);
Owensboro Nat. Bank _v._ Owensboro, 173 U.S. 664, 669 (1899); First Nat.
Bank _v._ Adams, 258 U.S. 362 (1922).

[86] Baltimore Nat. Bank _v._ State Tax Comm'n., 297 U.S. 209 (1936).

[87] Maricopa County _v._ Valley National Bank, 318 U.S. 357, 362
(1943).

[88] 308 U.S. 21 (1939).

[89] 314 U.S. 95 (1941).

[90] Ibid. 101.

[91] Ibid. 102; _cf._ 9 Wheat. 738, 864-865 (1824).

[92] Colorado Nat. Bank _v._ Bedford, 310 U.S. 41 (1940).

[93] 342 U.S. 232 (1952).

[94] 60 Stat. 765; 42 U.S.C. Sec. 1809 (b).

[95] 342 U.S. 232, 234.

[96] Ibid. 236.

[97] Long _v._ Rockwood, 277