Howard v. Commissioners,
344 U.S. 624 (1953)

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U.S. Supreme Court

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


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. 344 U. S. 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. 344 U. S. 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. 344 U. S. 629.

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