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HOWARD v. COMMISSIONERS

No. 295.

344 U.S. 624 (1953)

73 S.Ct. 465

97 L.Ed. 617

HOWARD ET AL. v. COMMISSIONERS OF THE SINKING FUND OF THE CITY OF LOUISVILLE ET AL.

Supreme Court of United States.

Decided February 9, 1953.

Attorney(s) appearing for the Case

W. A. Armstrong argued the cause for appellants. With him on the brief was D. E. Armstrong.

Gilbert Burnett and Alex P. Humphrey argued the cause and filed a brief for appellees.

MR. JUSTICE MINTON delivered the opinion of the Court.

Two questions are presented by this appeal: (1) The validity of the annexation by the City of Louisville, Kentucky, of certain federally owned land on which a Naval Ordnance Plant is located; and (2) The validity of the Louisville occupational tax or license fee ordinance as applied to employees of this Ordnance Plant.

By condemnation proceedings filed in 1940...

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