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Puget Sound Stevedoring Co. v. State Tax Comm’n, 302 U.S. 90 (1937)
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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.
Puget Sound Stevedoring Co. v. State Tax Comm’n, 302 U.S. 90 (1937)
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Puget Sound Stevedoring Co. v. State Tax Commission No. 68 Argued October 13, 14, 1937 Decided November 8, 1937 302 U.S. 90
APPEAL FROM THE SUPREME COURT OF WASHINGTON
Syllabus
1. The business of a stevedoring corporation, acting as an independent contractor, insofar as it consists of the unloading or discharge of cargoes of vessels engaged in interstate or foreign commerce by longshoremen subject to its own direction and control, is interstate or foreign commerce, and the privilege of doing it cannot be taxed by the State. P. 92.
2. Insofar as the business of a stevedoring corporation consists of supplying longshoremen to shipowners or masters without directing or controlling the work of loading or unloading, it is not interstate or foreign commerce, but rather a local business, and subject, like such business generally, to taxation by the State. P. 94.
189 Wash. 131, 63 P.2d 532, modified.
Appeal from a judgment affirming the dismissal of a suit to enjoin collection of a tax on the business of the appellant measured by gross receipts.
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Chicago: U.S. Supreme Court, "Syllabus," Puget Sound Stevedoring Co. v. State Tax Comm’n, 302 U.S. 90 (1937) in 302 U.S. 90 302 U.S. 91. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PTLXMCNYJK5SU7A.
MLA: U.S. Supreme Court. "Syllabus." Puget Sound Stevedoring Co. v. State Tax Comm’n, 302 U.S. 90 (1937), in 302 U.S. 90, page 302 U.S. 91. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PTLXMCNYJK5SU7A.
Harvard: U.S. Supreme Court, 'Syllabus' in Puget Sound Stevedoring Co. v. State Tax Comm’n, 302 U.S. 90 (1937). cited in 1937, 302 U.S. 90, pp.302 U.S. 91. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PTLXMCNYJK5SU7A.
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