426
Syllabus
refusal to pay the tax, the county simply instituted collection suits. Alabama has not endeavored to make it unlawful to carry out the duties of a federal office without local permission. Also unavailing is the judges' argument that the Ordinance's exemption for those holding another state or county license reveals its true character as a licensing scheme, not an income tax. The dispositive measure is the Public Salary Tax Act, which does not require the state tax to be a typical "income tax," but consents to any tax on "pay or compensation," which Jefferson County's surely is. Cf. Howard, 344 U. S., at 629. Pp. 439-442.
(c) The Public Salary Tax Act's sole caveat is that the tax must "not discriminate . . . because of the [federal] source of the pay or compensation." 4 U. S. C. § 111. In Davis, the Court held the nondiscrimi-nation requirement violated by a state tax exempting retirement benefits paid by the State but not those paid by the Federal Government. See 489 U. S., at 817-818. Jefferson County's tax, by contrast, does not discriminate against federal judges in particular, or federal officeholders in general, based on the federal source of their pay or compensation. The tax is paid by all state judges in Jefferson County. This Court rejects respondents' contention that, as federal judges can never fit within the county's exemption for those who hold licenses under other state or county laws, that exemption unlawfully disfavors them. The record shows no discrimination between similarly situated federal and state employees. Cf. id., at 814. There is no sound reason to deny Alabama counties the right to tax with an even hand the compensation of federal, state, and local officeholders whose services are rendered within the county. See United States v. County of Fresno, 429 U. S. 452, 462. Pp. 442-443.
137 F. 3d 1314, reversed and remanded.
Ginsburg, J., delivered the opinion of the Court, Parts I and III of which were unanimous, Part II of which was joined by Stevens, O'Connor, Kennedy, and Breyer, JJ., and Part IV of which was joined by Rehnquist, C. J., and Stevens, Scalia, Kennedy, Souter, and Thomas, JJ. Scalia, J., filed an opinion concurring in part and dissenting in part, in which Rehnquist, C. J., and Souter and Thomas, JJ., joined, post, p. 444. Breyer, J., filed an opinion concurring in part and dissenting in part, in which O'Connor, J., joined, post, p. 448.
Jeffrey M. Sewell argued the cause for petitioner. With him on the briefs was Edwin A. Strickland.
Kent L. Jones argued the cause for the United States as amicus curiae in support of petitioner. With him on the
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