 In "Dravo," the Court for the first time held that the state taxes were constitutionally permissible so long as the tax was laid on an instrumentality of the federal government (such as a contractor) or was only indirectly affected economically (e.g., the tax raised the cost of materials).The Supreme Court's upholding of the West Virginia tax in "James v. Dravo Contracting Co." would later be expanded to state income taxes on federal workers in "Graves v. New York ex rel.O'Keefe" 306 U.S. 466 (1939), state sales taxes in "Alabama v. King & Boozer", 314 U.S. 1 (1941), and use taxes in "Curry v. United States", 314 U.S. 14 (1941).