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CARSON PETROLEUM CO. V. VIAL, 279 U. S. 95 (1929)

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U.S. Supreme Court

Carson Petroleum Co. v. Vial, 279 U.S. 95 (1929)

Carson Petroleum Co. v. Vial

No. 306

Argued February 28, 1929

Decided April 8, 1929

279 U.S. 95

Syllabus

1. Goods purchased at interior points for export do not lose their character as goods in foreign commerce and become subject to state taxation because, after shipment to the exporter to a domestic port, they are temporarily stored there for reasons of expedition and economy preparatory to their loading on the vessels of foreign consignees. P. 279 U. S. 101.

2. An exporter bought oil in interior states to fill orders from abroad; had it shipped by rail in tank cars to a port in Louisiana, on bills of lading to the exporter at export rates; pumped it from the car tanks into storage tanks at the port, and from these delivered it into the ships of foreign consignees, the title passing from the exporter to them upon such delivery. The oil in each tank car, and as stored, was not segregated or destined to any particular cargo or shipment abroad, but it was all bought and held to fill foreign orders previously received; none of it was or could be otherwise disposed of at that port; none of it was subjected to any treatment of manufacture there, and the storage was but a necessary meaon of securing prompt transshipment and avoiding demurrage charges, by accumulating the oil from the tank cars pending the arrival of a foreign consignee's ship, or to make up a full cargo for one already waiting. Held that the continuity of the journey was not broken by the storage, and that a Louisiana tax on the oil while so stored was unconstitutional.

166 La. 378 reversed. chanroblesvirtualawlibrary

Page 279 U. S. 96

Certiorari, 278 U.S. 595, to review a decree of the Supreme Court of Louisiana which reversed a decree of a district court enjoining the levying of a tax, in he suit of the Petroleum Company against a sheriff, an assessor, and the Louisiana Tax Commission. chanroblesvirtualawlibrary

Page 279 U. S. 98





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