UNITED STATES v. COUNTY OF CHAMPAIGN, ILL.

No. 75-1242.

525 F.2d 374 (1975)

UNITED STATES of America, Plaintiff-Appellee, v. COUNTY OF CHAMPAIGN, ILLINOIS, et al., Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided November 4, 1975.


Attorney(s) appearing for the Case

James R. Burgess, Jr., State's Atty., John R. Delamar, Asst. State's Atty., Urbana, Ill., for defendants-appellants.

Scott P. Crampton, Asst. Atty. Gen., William A. Whitledge, Atty., Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before PELL and STEVENS, Circuit Judges, and PERRY, Senior District Judge.


STEVENS, Circuit Judge.

The United States brought this action to enjoin the County of Champaign from levying a tax on mobile homes owned by nonresident servicemen stationed at Chanute Air Force Base near Rantoul, Illinois. The principal question presented is whether the Illinois tax, measured by the size of the mobile home and payable annually, is a tax "in respect of personal property" within the meaning of § 514 of...

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