▁inher ently ▁public ▁function . ▁ ▁D issent ing ▁opinion ▁Justice ▁John ▁Paul ▁Stevens ▁argued ▁that ▁none ▁of ▁the ▁exceptions ▁to ▁so ver eign ▁imm unity ▁under ▁the ▁F SI A ▁applied ▁to ▁su its ▁to ▁en force ▁tax ▁li ens . ▁Because ▁tax ▁li ens ▁are ▁available ▁to ▁force ▁payment ▁in ▁a ▁variety ▁of ▁situations , ▁such ▁as ▁p est ▁control , ▁l itter ▁removal , ▁and ▁emer gency ▁rep airs , ▁a ▁" who le ▁host ▁of ▁routine ▁civil ▁controvers ies ▁could ▁be ▁converted ▁into ▁property ▁li ens ▁and ▁then ▁used — as ▁the ▁tax ▁li en ▁was ▁in ▁this ▁case — to ▁pier ce ▁a ▁foreign ▁so ver eign ' s ▁traditional ▁and ▁stat ut ory ▁imm unity ." ▁In ▁this ▁way , ▁the ▁tax - li en ▁exception ▁could ▁sw allow ▁the ▁rule , ▁impos ing ▁upon ▁those ▁foreign ▁govern ments ▁the ▁duty ▁to ▁defend ▁against ▁these ▁law su its . ▁ ▁See ▁also ▁ ▁List ▁of ▁United ▁States ▁Supreme ▁Court ▁cases , ▁volume ▁ 5 5 1 ▁List ▁of ▁United ▁States ▁Supreme ▁Court ▁cases ▁ ▁References ▁ ▁External ▁links ▁▁▁ ▁[ ▁ ▁Trans cript ▁of ▁or al ▁argument ] ▁▁ ▁Br ief ▁of ▁pet ition ers ▁India ▁and ▁Mong olia ▁▁ ▁Br ief ▁of ▁respond ent ▁City ▁of ▁New ▁York ▁▁ ▁Am icus ▁brief ▁of ▁the ▁Sol ic itor ▁General ▁ ▁Category : Un ited ▁States ▁Supreme ▁Court ▁cases ▁Category : 2 0 0 7 ▁in ▁United ▁States ▁case ▁law ▁Category : Foreign ▁S over eign ▁Im m