Plaintiffs, employees of a United States Naval Ordnance Plant located in an area of exclusive federal jurisdiction within the State of Kentucky, sued in a state court for a declaratory judgment that a license tax on the privilege of working in the City of Louisville, measured by a percentage of all salaries, wages and commissions earned within the city, was not applicable to them. Defendants' demurrer was overruled, and the collection of the tax enjoined. The Kentucky Court of Appeals reversed, and judgment was entered for the defendants. The court of appeals affirmed. On appeal to the United States Supreme Court, held, affirmed, two Justices dissenting. The tax was an income tax within the meaning of the Buck Act, which gives state and local taxing authorities the right to levy and collect an income tax in a federal area. Howard v. Commissioners of the Sinking Fund of the City of Louisville, (U.S. 1953) 73 S.Ct. 465.
J. D. Voss,
CONSTITUTIONAL LAW-RELATION BETWEEN STATE AND FEDERAL GOVERNMENTS,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol51/iss6/11