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QUERY v. UNITED STATES

No. 4810.

121 F.2d 631 (1941)

QUERY et al. v. UNITED STATES et al.

Circuit Court of Appeals, Fourth Circuit.

June 27, 1941.

Attorney(s) appearing for the Case

Claude K. Wingate, of Columbia, S. C. (John M. Daniel, Atty. Gen. of South Carolina, on the brief), for appellants.

Berryman Green, Sp. Asst. to Atty. Gen., and Louis M. Shimel, Asst. U. S. Atty., of Charleston, S. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp.Asst. to Atty. Gen., and Claud N. Sapp, U. S. Atty., of Columbia, S. C., on the brief), for appellees.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.

PER CURIAM.

The District Judge in this case decided that the sales taxes imposed by Act No. 574 of the Acts of 1928 of the General Assembly of the State of South Carolina, 35 St. at Large, p. 1089, are not applicable to the activities of the United States Army Post Exchange at Fort Jackson, Richmond County, South Carolina. The Act of Congress of October 9, 1940, Public No. 819, 76 Congress, 3d Session, 54 Stat. 1060, provided that no person shall be relieved from...

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