Intergovernmental / State Immunities Flashcards
Eleventh Amendment
The Eleventh Amendment prohibits foreign governments and private parties from suing a state in federal court without the state’s consent. This immunity extends to suits against state officials for a violation of state law—even if the remedy that is sought is injunctive relief instead of monetary damages.
Eleventh Amendment Chart
State immunity from suit in federal court
IMMUNITY
- Suit brought by private party or foreign government
- Suit against state official violating state law
Exceptions:
a) State consents to suit
b) Immunity removed by 13th, 14th, or 15th Amendment
c) State official sued for injunctive or declaratory relief
d) Damages to be paid by state officer personally (not state treasury)
e) State official sued for prospective (not retroactive) damages to be paid by state treasury
NO IMMUNITY
- Suit brought by United States or other state
- Suit against local government (eg, counties, municipalities)
- Bankruptcy proceedings
State Immunity
Federal Taxation
Pursuant to the Supremacy Clause of Article VI, the federal government may tax a state; the Tenth Amendment does not protect a state from all federal taxation.
New York v. United States, 326 U.S. 572 (1946) (excise tax impose on sale of mineral water could be imposed on mineral water from state-owned property);
South Carolina v. United States, 199 U.S. 437 (1905) (federal licensing tax imposed on sellers of alcohol could be imposed on sellers who were agents of the state even when the tax was paid by the state).
However, states have partial immunity from direct federal taxation that would unduly interfere with the performance of the states’ “sovereign functions of government.”
Therefore, the federal government generally may not impose significant taxes directly on states for property used for or income received from the state’s performance of basic governmental functions (e.g., public schools, state parks, etc.)
