Charles Evans Hughes

“ Our decisions distinguish between a nondiscriminatory tax upon the property of an agent of government and one which imposes a direct burden upon the exertion of governmental powers. In the former case where there is only a remote, if any, influence upon the exercise of governmental functions, we have held that a nondis criminatory ad valorem tax is valid, although the property is used in the operations of the governmental agency. ”

“ Baltimore, 195 U.S. 375, 382, 25 S.Ct. 50, 49 L.Ed. 242; Choctaw, O. & G.R. Co. v. Mackey, 256 U.S. 531, 536, 537, 41 S.Ct. 582, 583, 65 L.Ed. 1076; Willcuts v. Bunn, 282 U.S. 216, 226, 51 S.Ct. 125, 127, 75 L.Ed. ”