UNITED STATES v. STATE TAX COM'N OF STATE OF MISS.

No. 73-3034.

505 F.2d 633 (1974)

UNITED STATES of America et al., Plaintiffs-Appellees, v. STATE TAX COMMISSION OF the STATE OF MISSISSIPPI et al., Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

December 13, 1974.


Attorney(s) appearing for the Case

James Holmes Haddock, Jackson, Miss., Carl F. Andre, A. F. Summer, Atty. Gen. of Miss., Jackson, Miss., for defendants-appellants.

Robert E. Hauberg, U. S. Atty., James B. Tucker, Asst. U. S. Atty., Jackson, Miss., Wallace H. Johnson, Asst. Atty. Gen., Lands Div., Larry G. Gutterridge, Jacques B. Gelin, Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Before COLEMAN, CLARK and RONEY, Circuit Judges.


COLEMAN, Circuit Judge:

This is an appeal by the Mississippi State Tax Commission and the Sheriff of Neshoba County from a judgment granting a permanent injunction against the assessment and collection of sales and contract taxes from the Mississippi Band of Choctaw Indians, the Chata Development Company, and the Choctaw Housing Authority. The District Court held that under the federal Constitution and a state exemption hereinafter...

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