(DOWNLOAD) "Standard Dredging Corporation v. Murphy" by Supreme Court of the United States * Book PDF Kindle ePub Free
eBook details
- Title: Standard Dredging Corporation v. Murphy
- Author : Supreme Court of the United States
- Release Date : January 24, 1943
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
The issue in these cases is whether the New York Unemployment Insurance tax may be collected from employers of certain employees engaged in maritime employment on the wages of those employees. The New York Act levies a payroll tax on all employers of four or more persons, with exceptions not here material, and the sum thus collected is paid into a general fund for the benefit of all unemployed persons covered. The employee in 722 is an assistant cook on a dredge, and the employee in 723 is a grain worker on a floating elevator. The vessels on which both employees served were engaged primarily on work in the waters of the state of New York during the tax period. The appellants challenge the validity of the statute as applied on two grounds: (1) imposition of the tax on maritime employees violates Article 3, § 2 of the Constitution, which gives federal courts exclusive admiralty jurisdiction; (2) Congress has declared either expressly or by implication that no such tax shall be imposed on maritime employers. No other questions of jurisdiction to tax are before us. The New York Court of Appeals