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UNITED STATES V. TOWNSHIP OF MUSKEGON, 355 U. S. 484 (1958)

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U.S. Supreme Court

United States v. Township of Muskegon, 355 U.S. 484 (1958)

United States v. Township of Muskegon

No. 37

Argued November 14, 1957

Decided March 3, 1958*

355 U.S. 484

Syllabus

Under Michigan Public Act 189 of 1953, the Township of Muskegon assessed against a private corporation engaged in business for profit taxes based on the value of real property owned by the United States and used by the corporation in the course of performing several supply contracts the corporation had with the Government on a cost plus fixed fee basis. There was no lease, and no rent was charged by the Government, but the corporation agreed not to include any part of the cost of the facilities furnished by the Government in the price of the goods supplied under the contracts.

Held: this tax does not invade the constitutional immunity of federal property from taxation by the States. United States v. City of Detroit, ante, p. 355 U. S. 466. Pp. 355 U. S. 485-487.

(a) Since the corporation was using the property in connection with its own commercial activities, and not as a mere agent of the Government, a different result is not required by the fact that it was not formally designated a "lessee." P. 355 U. S. 486.

(b) Since the corporation was acting as a private enterprise selling goods to the Government, a different result is not required by the fact that it was using the property in carrying out a contract with the Government. Pp. 355 U. S. 486-487.

346 Mich. 218, 77 N.W.2d 799, affirmed. chanroblesvirtualawlibrary

Page 355 U. S. 485





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