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States’ Authority Under 10th Amendment Strengthened


In Collector v. Day, the U.S. Supreme Court holds that a federal tax upon the salaries of state officials exceeds the authority delegated to the federal government by the Constitution, and that the “reserved powers” of the states under the 10th Amendment nullify such a law. (In 1939, Collector will be overruled by the Court’s decision in Graves v. New York.)