United States v. County of San Diego

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 certain housing projects located in San Diego County through foreclosure proceedings. This ownership embraced real property and personal property…