Hugo Black

“ But in dealing with unemployment insurance 'exclusive federal jurisdiction' is not affected at all. Congress retains the power to act in the field, and in the meantime, federal courts have nothing to do with it. No principle of admiralty requires uniformity of State taxation. Taxes on vessels and other business activities of operators have previously been upheld. [7] We hold that nothing in Article 3, § 2 of the Constitution places this tax beyond the authority of the State.
The second contention is that the federal Act precludes coverage of these employers by the state. ”

“ That the state is vested with power to impose taxes in general upon employers to alleviate unemployment, and that the authority of the state is in no wise impaired by reason of blending the imposition of a tax with the relief of unemployment has already been decided by this Court. ”

“ 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, Labor Law, Consol.Laws, c. 31, § 500 et seq., 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. ”