Hugo Black

“ If under certain conditions the State can tax Continental for use of government property in connection with its business conducted for profit-and as set forth in No. 26 we are of the opinion that it can-the fact that Continental was carrying out a contract with the Government does not materially alter the case. Continental was still acting as a private enterprise selling goods to the United States. In a certain loose way it might be called an 'instrumentality' of the United States, but no more so than any other private party supplying goods for his own gain to the Government. ”

“ We noted probable jurisdiction of an appeal from this decision by both Continental and the United States, 352 U.S. 963, 77 S.Ct. 357, 1 L.Ed.2d 319, and now affirm the judgment below on the basis of our decision in No. 26.
There are only two factual differences between this case and No. 26. First, Continental is not using the property under a formal lease but under a 'permit'; second, Continental is using the property in the performance of its contracts with the Government. We do not believe that either fact compels a different result. ”