Charles Evans Whittaker,
United States v. Township of Muskegon…
“ Therefore, Continental not only had no estate in this real estate to be taxed, but, moreover, it had no independent right of use of the Government's plant to be subjected to a use tax. We think it must follow, even under the majority's interpretation of the law which we believe to be erroneous-that the tax here imposed by the State, however it may be viewed, is a direct tax against the Government and is, hence, invalid. ”
