which it acquired at tax sale, the County of Washington is in duty bound to comply with the Rent Regulations the same as any person who rents property.
The constitutionality of the Emergency Price Control Act of 1942, and the OPA Regulations issued thereunder, has been determined. See Yakus v. United States, 321 U.S. 414, 64 S. Ct. 660; Bowles v. Willingham, 321 U.S. 503, 64 S. Ct. 641. The Supreme Court of Pennsylvania is in accord. See Ross v. C. & S. Coal & Clay Co., 350 Pa. 548, 550, 39 A.2d 584.
By Section 7 of the Rent Regulations, every landlord of housing accommodations rented or offered for rent is required to file in triplicate a registration statement therefor, identifying each dwelling unit and specifying the maximum rent provided by the Rent Regulations. By Section 13(a)5 of the Regulations, the word "person" is defined as follows:
"5. 'Person' includes an individual, corporation, partnership, association, or other organized group of persons, or legal successor or representative of the foregoing, and includes the United States or any agency thereof, or any other Government, or any of its subdivisions, or any agency of the foregoing."
By Section 13(a)8, the word "landlord" is defined as follows:
"8. 'Landlord' includes an owner, lessor, sublessor, assignee, or other person receiving or entitled to receive rent for the use or occupancy of any housing accommodations."
We therefore conclude that the County of Washington is a "landlord" within the meaning of these Regulations, and is required to file registration statements thereunder.
This view is supported by Helvering v. Powers, 293 U.S. 214, 55 S. Ct. 171, 79 L. Ed. 291, in which it was held that a State, upon engaging in business, became subject to a Federal tax on those dealing in intoxicating liquors, although States were not specifically mentioned in the taxing Act.
The same conclusion was reached in State of South Carolina v. United States, 199 U.S. 437, 26 S. Ct. 110, 50 L. Ed. 261, 4 Ann.Cas. 737.
In United States v. California, 297 U.S. 175. 185, 56 S. Ct. 421, 80 L. Ed. 567, it was held that a State, by engaging in interstate commerce by rail, subjected itself to the Commerce Power of Congress.
An order may be submitted for judgment for the plaintiff on the pleadings for a mandatory injunction requiring defendant to file registration statements of its rented properties, as prescribed by the Rent Regulations.
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