Dekalb County, Georgia v. Henry C. Beck Company

GODBOLD, Circuit Judge:

This case concerns the power of DeKalb County, Georgia, to assess and collect what is termed a building permit fee from a contractor engaged in construction of a building for the United States on land located within DeKalb County and owned by the United States.

Appellee, the contractor, entered into a contract with the Veterans Administration for construction of a government hospital in DeKalb County at a cost of thirteen million dollars. The construction site was on land acquired by the United States in 1962 by warranty deed from Emory University. The contract placed on…