Source: https://www.scribd.com/document/321206960/United-States-v-City-of-Huntington-West-Virginia-999-F-2d-71-4th-Cir-1993
Timestamp: 2019-04-20 01:01:21+00:00

Document:
CITY OF HUNTINGTON, WEST VIRGINIA, DefendantAppellee.
Amended by Order Filed July 12, 1993.
Michael W. Carey, U.S. Atty., Charleston, WV, on brief), for plaintiffappellant.
in the City. 1 Civil penalties are available for delinquent accounts.
were immune from the fees.
the injunction against the collection of penalties and interest.
service fee is a tax, then immunity is clear.
the tax and its effect upon the federal right asserted." United States v.
(quoting Carpenter v. Shaw, 280 U.S. 363, 367-68, 50 S.Ct. 121, 123, 74 L.Ed.
Fire and flood protection and street maintenance are core government services.
See Mullen Benev. Corp. v. United States, 290 U.S. 89, 54 S.Ct. 38, 78 L.Ed.
reassessments for sewers and sidewalks."); see also Federal Reserve Bank v.
User fees are payments given in return for a government-provided benefit.
City service.6 See Michelin Tire Corp. v. Wages, 423 U.S. 276, 287, 96 S.Ct.
among the beneficiaries according to their respective wealth ...").
disguised tax, and, as such, the USPS and GSA are immune from liability for it.
to enter judgment for the United States.
limitations on ad valorem taxation. See Hare v. City of Wheeling, 171 W.Va.
172 W.Va. 505, 308 S.E.2d 527 (1983), cert. denied, 466 U.S. 958, 104 S.Ct.
immunity from state taxation, and is based on a different constitutional source,"
we are of the opinion that the United States v. Maine test is inapplicable here.
Lessons Learned Promoting Physical Activity at the Community Level.

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