172 Ga. 793 | Ga. | 1931
(After stating the foregoing facts.) It is provided in the act of Congress of June 7, 1924, c. 320, § 22 (which superseded the act of September 2, 1914, c. 293, § 28, as amended by the act of June 25, 1918, c. 104, § 2), that “The compensation, insurance, and maintenance and support allowance payable under parts ii, in, and iv, respectively, shall-not be assignable; shall not be subject to the claims of creditors of any person to whom an award is made under part ii, iii, or iv; and shall le exempt from all taxation [italics ours]. Such compensation, insurance, and maintenance and support allowance shall be subject to any claims which the United States may have, under parts ii, iii, iv, and v, against the person on whose account the compensation, insurance, or maintenance and support allowance is payable.” 38 U. S. C. A. 217, § 454; U. S. Comp. Stat. 1925, 9127-l/2-22. The sole question in this case as made by the petition for injunction to restrain the tax-collector of Banks County from selling property of Merck, the petitioner, is whether Merck’s land, which he alleges to have been purchased with money which he alleges to have been derived exclusively from pension payments made for military service to the United States Government, is subject to levy for taxes. It appears to us that the enactment of the above Federal statute is decisive of the question. So far as the evidence in the case goes, the judgment of the trial judge was amply sustained by
It is suggested, however, that it is not within the power of the Federal government to exempt any property Avithin the limits of the State from State taxation or from taxes imposed by counties as subordinate governmental divisions of the State. While standing for a strict construction of the constitution and a strict observance of all the rights of the sovereign States, we can not concur in this contention. The exclusive poAver to declare Avar was confided to Congress in the constitution of 1787. The power of the Federal government in the exercise of its poAver to make Avar is unlimited, absolute, and exclusive. And as a part of the war-making power it is the right of Congress to hold forth and to
■ Judgment affirmed.