UNITED STATES v. COUNTY OF SAN DIEGO

Civ. No. 3345-SD-K.

249 F.Supp. 321 (1966)

UNITED STATES of America, Plaintiff, v. COUNTY OF SAN DIEGO, Defendant.

United States District Court S. D. California, S. D.

February 1, 1966.


Attorney(s) appearing for the Case

Manuel L. Real, U. S. Atty., by Donald M. Fenmore, Asst. U. S. Atty., Los Angeles, Cal., William Massar, Atty., Dept. of Justice, Washington, D. C., for plaintiff.

Bertram McLees, Jr., County Counsel, San Diego County, by Leland Featherman, Deputy County Counsel, San Diego, Cal., for defendant.


KUNZEL, District Judge.

This case presents the question of whether or not a local government can levy a tax on personal property held by an agency of the United States Government absent express congressional authorization. The holding is that this cannot be done.

Pursuant to the authority granted to the Commissioner of the Federal Housing Administration (hereinafter F.H.A.) by the National Housing Act, 12 U.S.C.A. §§ 1701-50, the Commissioner acquired...

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