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Joy Oil Co., Ltd. v. State Tax Commission, 337 U.S. 286 (1949)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Joy Oil Co., Ltd. v. State Tax Commission, 337 U.S. 286 (1949)
Joy Oil Co., Ltd. v. State Tax Commission No. 223 Argued January 7, 1949 Decided June 13, 1949 337 U.S. 286
CERTIORARI TO THE SUPREME COURT OF MICHIGAN
Syllabus
Petitioner, Canadian corporation, purchased in Michigan 1,500,000 gallons of gasoline, certified that it was purchased for export, hipped it by rail to Detroit under bills of lading marked "For Export to Canada," and placed it in storage tanks in Dearborn, Michigan. Fifteen months later, when only 50,000 gallons had been exported to Canada, Dearborn assessed an ad valorem property tax on the remaining gasoline. Because of a shortage of shipping space, it was more than eighteen months after storage before all of the gasoline had been exported to Canada.
Held: the tax was not in violation of the Export-Import Clause, Art. I, § 10, cl. 2, of the Federal Constitution. Pp. 286-289.
321 Mich. 335, 32 N.W.2d 472 affirmed.
An ad valorem tax assessed by a Michigan municipality upon a Canadian corporation’s stores of gasoline was sustained by the State Supreme Court against a claim of invalidity under the Export-Import Clause of the Federal Constitution. 321 Mich. 335, 32 N.W.2d 472. This Court granted certiorari. 335 U.S. 812. Affirmed, p. 289.
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Chicago: U.S. Supreme Court, "Syllabus," Joy Oil Co., Ltd. v. State Tax Commission, 337 U.S. 286 (1949) in 337 U.S. 286 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=83BF56YZ4EJ9CD1.
MLA: U.S. Supreme Court. "Syllabus." Joy Oil Co., Ltd. v. State Tax Commission, 337 U.S. 286 (1949), in 337 U.S. 286, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=83BF56YZ4EJ9CD1.
Harvard: U.S. Supreme Court, 'Syllabus' in Joy Oil Co., Ltd. v. State Tax Commission, 337 U.S. 286 (1949). cited in 1949, 337 U.S. 286. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=83BF56YZ4EJ9CD1.
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