Legal Opinion

King County v. United States Shipping Board Emergency Fleet Corp.

Court of Appeals for the Ninth Circuit

Decided September 5, 1922No. 3851PublishedCited by 15 opinions

1Opinion of the Court

DIETRICH, District Judge.

This suit was brought to enjoin the collection of taxes levied in the years 1919 and 1921, by the officers of King county, Wash., upon shipyard property in that county purchased by the plaintiff, United _States Shipping Board Emergency Fleet Corporation, on November 21, 1918. Holding in effect that the property belonged to the United States, and was therefore exempt from taxation, the court below overruled the defendants’ motion to dismiss, and, upon their declination to plead further, entered a decree adjudging the taxes void and enjoining proceedings to collect. The…

2Cases cited16 opinions

  1. Smith v. Kansas City Title & Trust Co.Supreme Court of the United States · 1921
  2. Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
  3. Witherspoon v. DuncanSupreme Court of the United States · 1867
  4. Carroll v. SaffordSupreme Court of the United States · 1845
  5. The Lake MonroeSupreme Court of the United States · 1919

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3Cited by15 opinions

  1. Clallam County v. United StatesSupreme Court of the United States · 1923
  2. Providence Engineering Corp. v. Downey Shipbuilding Corp.Court of Appeals for the Second Circuit · 1923
  3. State Ex Rel. City of St. Louis v. BaumannSupreme Court of Missouri · 1941
  4. Casper v. Regional Agricultural Credit Corp.Supreme Court of Minnesota · 1938
  5. City of Dubuque Bridge Commission v. Board of Review of DubuqueSupreme Court of Iowa · 1942

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