Case Information
*1 AUSTIN ,_ ,. ,-. _(/~~~..
c *2 Arbi61, I, Seotion.8; of thr Oonstitution Or the UEl4ed S%at+w; xba&a in part M follvwm
"lb tin&Mi8 8ba11hW DOWVX... tt0 regulate Oomnoroa with tewUn Xations, and emonfgthv 8everal State+ and with 8bho Xndiu -lklbea; l . .*
T hat mwvr is vxpleiavcl la ll Amriwu Juqtsprudenoo 14 In word8 ae t0110ws:
*. . . ‘9Js pansr to asgulate oelmnbrob’ WitE Sorbfgn natlow, confexnil upon Otmgxese by the coMtitutlon, is exelwsvo and pl+narg; its ex- emisd m&y not ba l@i$.asU, qualifWl; OS impeded by atatb aatloo. In feat it ha8 to any sltent bees .intlaatatl t5at tha pwer or Ce~xese where r98p40* Of font.@ @oIEn.bXOV may bv eXOrei844 in broader than uhsrs ~rer&md 88 t~.titarstate aommemab.
oTEe vaier to regulate oocxwrw with for- bll4ranOb er ship, rnd the bringing ef tks %ited States.* *3 . 420 Ap1 l tr rineCia ot th e United 8tatb8 fntarml Rbt- *t&b Cede abarr 4hrr4 Ccmgzaas haa ,irPpoaad a Quty on omQ* iPlpea%*U into tba Unite States an& on gwfina ~trolarua in tlxa 8 Title S$, uut olla oold nlted B&es. lubrioabbsg B464iOnB MlL# s4ls, SMSO ‘aa8 wtl, unihsa mat68 Cod. 8OWb?U’, 8uoh pWblOt8 aP@ 4xQslpt fmi!z 8&d kseotatad. duties &$ they arb mnd0 iroP iqmrtsd owuwditibe titad (Ll’4 aeh pemt8tl as ra- Buly axporteQ and a bond guaranWoing quind by Ian. Saetien -1X Title 19, %&tad 8tBb48 Code ,. AnAQtn4ed. Fbrba in pAT8 a4 i ollowat
"All arti aahifao4umd in whole er in. pati of tipovtea mrtetinlo, or taf materials eub- jeoS to Ented-revsaw tau, end iotradad ior arportatien without 0aing obarqd with duty, tid withou4 hf+d.ng 6n titeral-xavanue stamp affix& thesesto, &b&A, War auoh ngulatlem Seonbary baa 4ho
of the Tkoasury may pranoriba, in order
to be PO msnuf8otured 8~63 bxportsit, be sada end daufsct~rsd 14 bendall ramhot&s\seo dnilar to ~those Norm and dssign%Qed in Tnasury Ragula- tions aa boa&ad ~wnrehoueas, olar6 olxr Provide&, That th8 IEaWfnOt~P Of 8uch 8~iOlbfC Sh8u first ~p,lvtu reatisf%atory bon&a fat thi faithful ob5erWms of till tsbe protioiooa of 24~ a& of such r6gufatlona ns akall be prewrlba8 by the 8aontarp of the hoaimryr . . .
*%?henovar gooda manufaoturad 3.n any bonled warehouse eetubllahad under the p10QiBi0M of tha pr6oeding paragraph e&l1 be axpor4ad &ire&.- ly therefrem or shall be duly lathr for Wane- portatfon and izabdlato exportation under the sAperoi5ior: cf thb propar offieer who shall be duly ds6ignatsd for thef purpow, ewh good8 akzall be erSnj@ fmfs duty 6A4 from thb T4qUir4- CebAts, relatiw to rnTMU4 ataapB.”
Z-ha oll clJd the produate In tbla oame have bean handled udar ths aupervlslen cad regulation of tks united Stasae Ooraromrnt tha entire time thaf ware in throughout Texae . Xc ~azmot eaaape the oonolu8ioa tUten attearpt dfl *4 blm gas* or tale mate or luae, or any 'subdiYi~lon thereor, to tax aabl preAua6~ would oezutittaks 1~21 iatsriereaoa rith fo~oI&n oemmema~ This eonulwion &s borao ou$ by tb hola- lag in t& uam oi lMk~ldd3k v. OPrlr Oil Oorgoratlen, 300 U. 8. 414, &4 L. ICd. MO; 80 f3ug. Qt. AM, in wisioh the City iPrperr0 6ralw Boxoath sala or oS~erIorkattaapOsdt0 ~~tl'0~WB1 EodUOt5. that had bewi Yefined from, im~r$ed aruda otl axi@ Bo A E fo vesrrele ra(tamd io$cvei~ -roe, tb.
same having beon dona under a bond, in aeoordraoo with the Podoral mtatut+, ported tha Q\arpar,O oi grurulteaing that r0r the s#fmfaottue$ pPOduots would b* exported SO t&t they would l aoapd owtaln Pelleml duties) end in holding that the aity oould sot impose auoh k tmz the Suprae Cowt 0r the UnItad Btabrr said8 n~roa the the 0r importmion wii th0
moment whsn bha bunker 'Cb oil lr laden en vea- reli l af#@Bd %n fo reigr Wade, h he lar p o rted pet- rolrua aPX it6 moduot, tka ihol oil, ti reg- m&fat& ~&O&D the ~01~180~ mas8 Or gooda ati DI'OP- e&y within tba state, and Is rubJe6tto the BIQWY~S~O~~ MQ OCIIWO~ 0r rwriL OW~~XUU~- It cannot lawfuLly be ramwed froai the floors.. md~0ttwig wibr8h0u60 ~~08bpt r0r di3lhrp r0r ~~83 a8 ruta to (I VOES~ engr~ed in r0mgn OODI- meme Andy lt cmmot lawft~lly be divertah trooa maoh destination wad use end emnot, after do- livery to the vebtae1, be 1and.d in the United mates. the 011 is subjwot to tha Throughout, obligation or mspmAent*s bonda that shall it rumi uxdbr such supervision end aontrol and shall not be diverted from ita ultimate d@stina- tion a8 &ipSv store8. 942 0r ttis cwtcBs aegtchti0nr 0r *mid0
1931 provides that %mrohandi8s in bonded were- house ia not subjeot to loorp, attaahmnt, or otherDroae#e ci a State oourt. ..' and t!Irt rimported good8 in boxled rarehcuas fare exempt r1-018 taxation under the gememil *WB 0r aho 8evsl-81 5tates. . . . The statutes and regulations taken to-
ðer operate as regtiationo or r0rdgln corn- ae tb Isglalat~va history shc~8 they wrce,
m-7 422 Ronorablo Ei, L. Waahbuxm, Pa&m S
mare Intended to do. . . . . The oon@asalonal read re~ulatlon, *. . in the light of it6 purpole, In tantaamount to a
doolarat;lon that In order to ao~oPlpl.ielr oonsti- tutfondly per!e%ssibls endo, the iqotied ~lbr- ohandias~~shdll not booewe a prt of tha ocfmon aabo oi Wxable proprr%J within t&e #Pate, pent?- ing its disposition as 6hipS' store8 nod shall i not kcoma subjsot to tb state taxing Dower.
.The state tar fn the ol.roumtEne*B awt ioil no tin inrriiqtmmnt af tb oongressioaal regulation 0r ths oamerae. . . .4 is that the Imported Our ammmr to your question
@mad@ all and the refhed: yrMuots rbatt~*hiah you ask, aad uhfoh are oo~ered by tho bond posted %n aooordanoa with Seotion 1311, Title 19, 5. 6. C. A., are not subjrot to Stats an4 County ad ~elorem tams.
Ceail C. Rotsoh Ass1st(*nt