United States v. County of Humboldt, California Raymond J. Flynn, Humboldt County, California, Tax Assessor and Stephen A. Strawn, Humboldt County, California, Treasurer-Tax Collector, United States of America v. County of Yuba, California, and Glen McDougal County Assessor, Yuba County, California

628 F.2d 549 UNITED STATES of America, Plaintiff-Appellee, v. COUNTY OF HUMBOLDT, CALIFORNIA; Raymond J. Flynn, Humboldt County, California, Tax Assessor; and Stephen A. Strawn, Humboldt County, California, Treasurer-Tax Collector, Defendants-Appellants. UNITED STATES of America, Appellee, v. COUNTY OF YUBA, CALIFORNIA, and Glen McDougal, County Assessor, Yuba County, California, Appellants. Nos. 78-2330, 78-2681. United States Court of Appeals, Ninth Circuit. Argued and Submitted July 10, 1980. Decided Sept. 24, 1980. Charles P. Selden, Eureka, Cal., Timothy P. Hayes, Marysville, Cal., argued, for United States; Raymond W. Schneider, Eureka, Cal., on brief. David English Carmack, Washington, D.C. (argued) and Gilbert Andrews, Washington, D.C., on brief, for defendants-appellants. Appeal from the United States District Court for the Northern and Eastern Districts of California. Before WRIGHT, KENNEDY and POOLE, Circuit Judges. EUGENE A. WRIGHT, Circuit Judge: 1 The United States brought these actions to enjoin the collection of state possessory interest taxes from military personnel residing in government-owned housing. In each case the district court granted the government's…