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LAURENS F. S. & L. v. S. C. TAX COMM'N.

No. 126.

365 U.S. 517 (1961)

81 S.Ct. 719

5 L.Ed.2d 749

LAURENS FEDERAL SAVINGS & LOAN ASSN. v. SOUTH CAROLINA TAX COMMISSION ET AL.

Supreme Court of United States.

Decided March 20, 1961.

Attorney(s) appearing for the Case

Frank K. Sloan argued the cause for petitioner. With him on the brief was Ernest L. Folk III.

James M. Windham, Assistant Attorney General of South Carolina, argued the cause for respondents. With him on the briefs were Daniel R. McLeod, Attorney General, and Wm. H. Smith, Jr., Assistant Attorney General.

Solicitor General Rankin, Assistant Attorney General Rice, I. Henry Kutz, James P. Turner, Myron C. Baum and William Massar filed briefs for the United States, as amicus curiae, urging reversal.

MR. JUSTICE BLACK delivered the opinion of the Court.

The question presented is whether the State of South Carolina has power to require a Federal Savings and Loan Association located in that State to pay documentary stamp taxes on promissory notes executed by the Association in favor of a Federal Home Loan Bank to cover loans from the Bank to the Association.

Petitioner is a Federal Savings and Loan Association organized...

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