Hugo Black

“ State funds must be paid into the United States Treasury, to be credited to a special fund, and can be withdrawn only for paying unemployment benefits. Furthermore, the federal portion of unemployment compensation taxes can be used to help states pay administrative expenses. ”

“ Cf. United States v. Emory, 314 U.S. 423, 431, 432, 62 S.Ct. 317, 321, 322, 86 L.Ed. 315. We find no such inconsistency here. And 'only the plainest inconsistency would warrant our finding an implied exception to the operation of so clear a command as that of § 3466.' United States v. ”