Empresa Siderurgica, S. a., et al. v. County of Merced et al. (337 U.S. 154)
U.S. Supreme Court · decided May 31, 1949 · Supreme Court Database (Spaeth)
- Citation
- 337 U.S. 154 · 69 S. Ct. 995
- Docket
- No. 327
- Argued
- February 9, 1949
- Decided
- May 31, 1949
- Term
- October Term 1948
- Vote
- 8–1
- Majority author
- Justice Douglas
- Issue area
- Economic Activity
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
How the Justices voted
- Majority
- Chief Justice Vinson, Justice Burton, Justice R. H. Jackson, Justice Douglas (wrote), Justice Reed, Justice Black, Justice Rutledge, Justice Murphy
- Dissenting
- Justice Frankfurter (wrote)
Opinion excerpt
Mr. Justice Douglas delivered the opinion of the Court. There was a cement plant in Merced County, California, which was sold to petitioner — a corporation of Colombia — for export to South America. An export license was obtained and a letter of credit in favor of the seller deposited here. Title passed' and possession was taken for the purchaser. A company, which was a common carrier, was employed to do the dismantling and packaging for shipment. As the dismantling proceeded, shipments were labeled with appellant’s name as consignee and delivered to a rail carrier. Respondent, acting under a California statute, levied a personal property tax on the property for the tax year 1945-1946. The tax date was March 5, 1945. On that date 12 per cent of the plant had been shipped out of the county. That portion was relieved of the tax. The balance was taxed. That included the 10 per cent which had been dismantled and crated or prepared for shipment, 34 per cent which had been dismantled but not crated or prepared for shipment, and 44 per cent which had not -been dismantled. But before the end of January, 1946, all the property had been shipped by rail to a port and was en route to South America by ocean carriér. . Article I, § 10, Cl. 2 of the Constitution provides in part that, “No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports,…
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