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Richfield Oil Corp. Vs. State Bd. of Equalization

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  • US Supreme Court
  • Nov 25, 1946

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76 entries 10 linked 66 unlinked
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  1. Crew Levick Co. Vs. Pennsylvania US Supreme Court · Dec 10, 1917
  2. Nippert Vs. Richmond US Supreme Court · Feb 25, 1946
  3. TurpIn Vs. Burgess US Supreme Court · Apr 05, 1886
    Relied / Followed
  4. Sturges Vs. Crowninshield US Supreme Court · Jan 01, 1819
  5. Holmes Vs. Jennison US Supreme Court · Jan 01, 1840
  6. Woodruff Vs. Parham US Supreme Court · Jan 01, 1868
  7. Cornell Vs. Coyne US Supreme Court · Feb 23, 1904
  8. United States Vs. Hvoslef US Supreme Court · Mar 22, 1915
  9. Willcuts Vs. Bunn US Supreme Court · Jan 05, 1931
  10. Anglo-chilean Nitrate Sales Corp Vs. Alabama US Supreme Court · Feb 06, 1933
  11. Richfield Oil Corp. v. State
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  12. Bd. of Equalization - 329 U.S. 69 (1946) U.S. Supreme Court Richfield Oil Corp. v. State
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  13. Bd. of Equalization, 329 U.S. 69 (1946) Richfield Oil Corp. v. State
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  14. produce other evidence, and that, if a new trial were had, new or different findings of fact might be made. See Erlin v. National
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  15. P.2d 756. The designation given the judgment by state practice is not controlling. Department of Banking, Nebraska v. Pink
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  16. Market Street R. Co. v. Railroad
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  17. Radio Station W.O.W. v. Johnson
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  18. U. S. 123 -124. That question will be resolved not only by an examination of the entire record ( Clark v. Williard
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  19. by resort to the local law to determine what effect the judgment has under the state rules of practice. Brady v. Page
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  20. Brady v. Southern
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  21. Bank of America v. Superior
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  22. to be Page 329 U. S. 74 decided. The jurisdictional objection is thus without merit. See Gulf Refining Co. v. United
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  23. the conclusion that the tax was constitutional, rested in part on our recent decisions (particularly McGoldrick v. Berwind-White
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  24. Department of Treasury v. Wood
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  25. International Harvester Co. v. Department
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  26. tax has at times been held unconstitutional both under the Import-Export Clause and under the Commerce Clause. Brown v. Maryland
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  27. of the other turns nowise on whether the article was, or had ever been, an import or export. See Hooven & Allison Co. v. Evatt
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  28. Clause is a limitation upon the power of the States, even in absence of action by Congress. Southern Pacific Co. v. Arizona
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  29. Morgan v. Virginia
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  30. state interference and, at the same time, to make interstate commerce pay its way. As recently stated in McGoldrick v. Berwind-White
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  31. McGoldrick v. Berwind-White
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  32. commerce, which impose a levy for the privilege of doing it, which place an undue burden on it. Adams Mfg. Co. v. Storen
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  33. Gwin, White & Prince, Inc. v. Henneford
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  34. Best & Co. v. Maxwell
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  35. does not comport with the standards for expounding the Constitution. As stated by Chief Justice Marshall in Sturges v. Crowninshield
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  36. For, as Chief Justice Taney said in Holmes v. Jennison
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  37. whether this tax was a prohibited impost upon it. The requirement that foreign commerce be involved ( Woodruff v. Parham
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  38. There are few decisions of the Court under Article I, Section 10, Clause 2, which illuminate the problem. In Brown v. Houston
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  39. In Coe v. Errol
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  40. In Turpin v. Burgess
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  41. The same result was reached in Cornell v. Coyne
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  42. a tax on exports, since it is the equivalent of a direct tax on the articles included in the bill of lading. Fairbank v. United
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  43. federal stamp taxes on charter parties made exclusively for the carriage of cargo in foreign commerce, United States v. Hvoslef
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  44. true of federal stamp taxes on policies insuring exports against maritime risks. Thames & Mersey Marine Ins. Co. v. United
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  45. Closer in point is Spalding & Bros. v. Edwards
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  46. P. 262 U. S. 70 . This line of cases was summarized in Willcuts v. Bunn
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  47. The fact that delivery to a common carrier for export gave the sale immunity in Spalding & Bros. v. Edwards
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  48. that the process of exportation has not started until such delivery has been made. And cases like Superior Oil Co. v. Mississippi
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  49. is the same under that Clause and the Import-Export Clause ( see Brown v. Maryland
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  50. characterization which the state has given the tax, but on its operation and effect. See St. Louis Southwestern R. Co. v. Arkansas
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