City of Cleveland v. United States, 323 U.S. 329 (1945)

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City of Cleveland v. United States


No. 8


Argued December 6, 1944
Decided January 2, 1945 *
323 U.S. 329

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE NORTHERN DISTRICT OF OHIO

Syllabus

1. Under § 266 of the Judicial Code, the jurisdiction of a district court of three judges was properly invoked to hear and determine a suit to restrain county and municipal officials from assessing and collecting allegedly unconstitutional taxes where such officials were acting in the interest of the State and pursuant to a state law of statewide application. P. 332.

2. The United States Housing Act of September 1, 1937, providing for the use of federal funds and credit to improve housing conditions, was a valid exercise of the power of Congress to provide for the general welfare. Const., Art. I, § 8, cl. 1. P. 333.

3. It was within the power of Congress to exempt from state taxation property acquired and owned by the United States, or an instrumentality thereof, pursuant to the United States Housing Act. P. 333.

52 F.Supp. 906 affirmed.

143 Ohio St. 251, 55 N.E.2d 265, reversed.

Appeals in Nos. 68 and 69 from a decree of a district court of three judges enjoining assessment and collection of state taxes and, in No. 388, from a judgment sustaining the denial of an application for exemption from a state tax.