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Howard v. Commissioners, 344 U.S. 624 (1953)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Howard v. Commissioners, 344 U.S. 624 (1953)
Howard v. Commissioners of Sinking Fund of City of Louisville No. 295 Argued January 12, 1953 Decided February 9, 1953 344 U.S. 624
APPEAL FROM THE COURT OF APPEALS OF KENTUCKY
Syllabus
1. An area embracing a Naval Ordnance Plant within the Kentucky had been acquired by the United States by condemnation. The State consented to the acquisition, and the United States accepted exclusive jurisdiction over the area.
Held: the fact that the area was within the "exclusive jurisdiction" of the United States did not bar its annexation by the City of Louisville. Pp. 624-627.
2. A tax or license fee imposed by the City of Louisville for the privilege of working within the City, measured by one percent of income earned within the City, was an "income tax" within the meaning of the Buck Act, 4 U.S.C. §§ 10110, and was authorized by that Act to be applied to payments received by federal employees for services performed at the Ordnance Plant, even though such tax or fee was not an "income tax" under state law. Pp. 627-629.
249 S.W.2d 816, affirmed.
The Court of Appeals of Kentucky upheld a tax imposed by the City of Louisville as applied to employees of a Naval Ordnance Plant. 249 S.W.2d 816. On appeal to this Court, affirmed, p. 629.
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Chicago: U.S. Supreme Court, "Syllabus," Howard v. Commissioners, 344 U.S. 624 (1953) in 344 U.S. 624 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=ACG44HQVA8XI4GY.
MLA: U.S. Supreme Court. "Syllabus." Howard v. Commissioners, 344 U.S. 624 (1953), in 344 U.S. 624, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ACG44HQVA8XI4GY.
Harvard: U.S. Supreme Court, 'Syllabus' in Howard v. Commissioners, 344 U.S. 624 (1953). cited in 1953, 344 U.S. 624. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=ACG44HQVA8XI4GY.
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