James Clark McReynolds

“ It declares the exemption provisions in the first sentence shall not attach to claims of the United States; also that exemption from taxation shall not extend to property purchased out of benefit payments. Nothing is said concerning claims of creditors. Nevertheless, petitioners seem to maintain, immunity from these must be inferred. But a mere declaration that investments always subject to taxation shall not enjoy exemption therefrom affords no basis for holding them free from claims of creditors. ”

“ Although the first sentence extended no immunity to investments, apparently out of abundant caution, the second declared them subject to taxation.
We find nothing in the history or supposed purpose of the enactment adequate to support a construction not in accord with the ordinary import of the words employed. ”

“ Provided, That such compensation, insurance, and maintenance and support allowance shall be subject to any claims which the United States may have, under Titles II, III, IV, and V, against the person on whose account the compensation, insurance, or maintenance and support allowance is payable. ”