United States v. Board of County Commissioners

The opinion of the court was delivered by

Hatcher, G:

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 financing the construction of housing facilities for military and civilian personnel through the medium of government guaranteed loans. Its salient…