United States v. Boyd (378 U.S. 39)/Concurrence Harlan

Mr. Justice HARLAN, concurring.

But for the legislative history set out in the Court's opinion, ante, pp. 49-50, notes 8-10, I would have thought this case an appropriate one for a thorough reconsideration of the principles governing federal immunity from state taxation, a subject which has long troubled this Court. See my opinion in the 'Michigan cases,' 355 U.S., at 505, 78 S.Ct. at 492. In view of the legislative history, I concur in the judgment and opinion of the Court.