State of Michigan v. United States, No. 214
| Court | United States Supreme Court |
| Writing for the Court | STONE |
| Citation | 317 U.S. 338,63 S.Ct. 302,87 L.Ed. 312 |
| Parties | STATE OF MICHIGAN et al. v. UNITED STATES |
| Docket Number | No. 214 |
| Decision Date | 04 January 1943 |
v.
UNITED STATES.
Page 339
Mr. John H. Witherspoon, of Detroit, Mich., for petitioners.
Mr. J. Louis Monarch, of Washington, D.C., for respondent.
Mr. Chief Justice STONE delivered the opinion of the Court.
This is a companion case to Detroit Bank v. United States, 317 U.S. 329, 63 S.Ct. 297, 87 L.Ed. —-, decided this day. It involves the lien for estate taxes asserted by the Government and considered in our opinion in that case.
Petitioners, the City of Detroit, the County of Wayne, and the State of Michigan, assert liens for city, county and state taxes on the real estate in question, accruing subsequent to the federal estate tax lien. As defendants in the suit brought by the Government to foreclose the lien, they attack it on all the grounds considered and rejected in our opinion in the Detroit Bank case. They also contend that the state liens are given superiority over the federal lien by virtue of state statutes. Section 3429 of the Compiled Laws of Michigan 1929, as amended by Act No. 38 of the Extra Session of 1934, declares that taxes shall 'become a lien upon such real property' on specified dates following their assessment and, as construed by petitioners, states that they shall be a 'first lien, prior, superior and paramount'. Section 3746 authorizes the filing of notice of liens as provided in R.S. § 3186, 26 U.S.C.A. Int.Rev.Code, §§ 3670—3677, in the office of registers
Page 340
of deeds in the counties of Michigan. Petitioners contend that these and other statutory provisions as construed by Michigan courts give superiority to state tax liens over other unrecorded liens, including the present estate tax lien of the federal Government.
We do not stop to inquire whether this construction of the state statutes is the correct one for we think the argument ignores the effect of a lien for federal taxes under the supremacy clause of the Constitution. The establishment of a tax lien by Congress is an exercise of its constitutional power 'To lay and collect Taxes'. Article I, § 8 of the Constitution. United States v. Snyder, 149 U.S. 210, 13 S.Ct. 846, 37 L.Ed. 705. And laws of Congress enacted pursuant to the Constitution are by Article VI of the Constitution declared to be 'the supreme Law of the Land; and the Judges in every State shall be bound thereby, any Thing in the Constitution or Laws of any...
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...lien to guarantee the payment of taxes as an exercise of its constitutional power to "lay and collect taxes." Michigan v. United States, 317 U.S. 338, 340, 63 S.Ct. 302, 303, 87 L.Ed. 312 (1943); United States v. Second Nat'l Bank of North Miami, 502 F.2d 535, 545 (5th Cir.1974), cert. deni......
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