UNITED STATES SUPREME COURT DECISIONS ON-LINE

MAYO V. UNITED STATES, 319 U. S. 441 (1943)

319 U. S. 441

U.S. Supreme Court

Mayo v. United States, 319 U.S. 441 (1943)

Mayo v. United States

No. 726

Argued April 16, 1943

Decided June 1, 1943

319 U.S. 441

Syllabus

1. The United States owned the fertilizer which it shipped into Florida for distribution pursuant to the Soil Conservation and Domestic Allotment Act, and in respect of such distribution was acting in a governmental capacity. P. 319 U. S. 444.

2. A State is without Constitutional power to exact an inspection fee -- although the design of the inspection service was to protect consumer from fraud -- in respect of fertilizer which the United States owns and is distributing within the State pursuant to provisions of the Soil Conservation and Domestic Allotment Act. Const., Art. VI. P. 319 U. S. 447.

3. The instrumentalities and property of the United States used by it in governmental activities are immune from state taxation or regulation unless Congress affirmatively provides otherwise. P. 319 U. S. 448.

47 F.Supp. 552 affirmed.

Appeal from a decree of a District Court of three judges enjoining state officers from enforcing against the United States the provisions of the Florida Commercial Fertilizer Law. clubjuris

Page 319 U. S. 442


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