United States v. County Of Los Angeles

588 F.2d 1308 UNITED STATES of America, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES, CALIFORNIA, Philip E. Watson, Los Angeles County Tax Assessor, and H. B. Alford, Los Angeles County Treasurer and Tax Collector, Defendants and Appellants. No. 76-1489. United States Court of Appeals, Ninth Circuit. Jan. 8, 1979. 1 Lawrence B. Launer, Los Angeles, Cal., for defendants and appellants. 2 John J. McCarthy, Atty., Dept. of Justice, Washington D. C., for plaintiff and respondent. 3 Appeal from the United States District Court for the Central District of California. 4 Before HUFSTEDLER and TRASK, Circuit Judges, and CLAIBORNE * , District Judge. CLAIBORNE, District Judge: 5 On August 18, 1975, the Appellee, United States of America, filed suit in the United States District Court for the Central District of California against the Appellants, County of Los Angeles, Los Angeles County Assessor Philip Watson, and Los Angeles County Treasurer and Tax Collector H.B. Alvord 1 for a (1) temporary and permanent injunction enjoining the County from assessing, imposing, and collecting the California ad valorem personal property tax, and (2) for a declaratory judgment that a ship known as…