Bragg Investment Company v. Cumberland County

Congress waived the immunity from taxation which plaintiff might otherwise have claimed by the enactment of 10 U.S.C.A 1270d. Any doubt with respect to the application of that statute to the facts of this case has been removed by the decision in Offutt Housing Co. v. Sarpy County, 351 U.S. 253, 100 L. Ed. 1151, 76 S. Ct. 814. The decision in that case was rendered since this litigation began. Appellant concedes its applicability.

The only question left for decision is: Has the State authorized Cumberland County to impose the tax? Appellant contends that the answer should be in the negative…