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UNITED STATES v. BOARD OF COUNTY COMMISSIONERS

No. 44,003

194 Kan. 614 (1965)

400 P.2d 685

UNITED STATES OF AMERICA, FT. RILEY C-2 HOUSING, INC., FT. RILEY C-3 HOUSING, INC., FT. RILEY C-4 HOUSING, INC., FT. RILEY C-5 HOUSING, INC., FT. RILEY C-6 HOUSING, INC., FT. RILEY C-7 HOUSING, INC., and FT. RILEY C-8 HOUSING, INC., Appellants, v. THE BOARD OF COUNTY COMMISSIONERS OF RILEY COUNTY, KANSAS, FLOYD CONWELL, Commissioner, IVAN SAND, Commissioner, JOE D. HAINES, Commissioner, MURIEL E. BECK, Treasurer, CLARENCE WATSON, Sheriff, and BEATRICE KING, County Clerk, Appellees.

Supreme Court of Kansas.

Opinion filed April 10, 1965.

Attorney(s) appearing for the Case

Richard J. Heiman, of Washington, D.C., argued the cause, and Louis F. Oberdorfer, Assistant Attorney General, Lee A. Jackson, I. Henry Kutz and Michael K. Cavanaugh, of Washington, D.C., Newell A. George, United States Attorney, Elmer Hoge, Assistant United States Attorney and Clarence J. Malone, Assistant United States Attorney, all of Topeka, were with him on the briefs for the appellants.

Donn J. Everett, County Attorney, of Manhattan, argued the cause, and was on the briefs for the appellees.

The opinion of the court was delivered by

HATCHER, C.:

This is an appeal from a judgment in an action brought by the United States and seven Fort Riley Housing Corporations to enjoin the collection and assessment of a personal property tax levied against such corporations by Riley County, Kansas. The corporations were formed at the direction of the Secretary of Defense pursuant to the terms of the Capehart Act.

The Capehart Act provides a means of...

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