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Swarts v. Hammer, 194 U.S. 441 (1904)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Swarts v. Hammer, 194 U.S. 441 (1904)
Swarts v. Hammer No. 238 Argued April 20, 1904 Decided May 16, 1904 194 U.S. 441
APPEAL FROM THE CIRCUIT COURT OF
APPEALS FOR THE EIGHTH CIRCUIT
Syllabus
Where Congress has the power to exempt property from taxation, the intention must be clearly expressed.
There is nothing in the Bankruptcy Act of 1898 which exempts property in the hands of a trustee in bankruptcy from the state and municipal taxes to which similar property in the same locality is subject.
The facts are stated in the opinion of the Court.
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Chicago:
U.S. Supreme Court, "Syllabus," Swarts v. Hammer, 194 U.S. 441 (1904) in 194 U.S. 441 194 U.S. 443. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=BSY44FNP8F84I6F.
MLA:
U.S. Supreme Court. "Syllabus." Swarts v. Hammer, 194 U.S. 441 (1904), in 194 U.S. 441, page 194 U.S. 443. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=BSY44FNP8F84I6F.
Harvard:
U.S. Supreme Court, 'Syllabus' in Swarts v. Hammer, 194 U.S. 441 (1904). cited in 1904, 194 U.S. 441, pp.194 U.S. 443. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=BSY44FNP8F84I6F.
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