Document: 342 U.S. 382 72 S.Ct. 309 96 L.Ed. 427 STANDARD OIL CO.v.PECK, Tax Commissioner, State of Ohio, et al. No. 184. Argued Jan. 3, 4, 1952. Decided Feb. Messrs. Isador Grossman, Rufus S. Day, Jr., Cleveland, for appellant. Mr. Isadore Topper, Columbus, appellees. Justice DOUGLAS delivered the opinion Court. 1 Appellant, an Ohio corporation, owns boats and barges which it employs transportation oil along Mississippi Rivers. The vessels neither pick up nor discharge in Ohio. main terminals are Tennessee, Indiana, Kentucky, Louisiana. maximum river mileage traversed by on any trip though waters bordering was 17 1/2 miles. These miles were section River had to be reach Bromley, Kentucky. While this stretch water bordered not necessarily within registered Cincinnati, but only stopped occasional fuel or repairs. stops made at Cincinnati; none them involved loading unloading cargo. 2 Commissioner acting under §§ 5325 5328 General Code, levied ad valorem personal property tax all these vessels. Board Appeals affirmed (with exception material here), Supreme Court sustained Board, 155 St. 61, 98 N.E.2d 8, over objection that violated Due Process Clause Fourteenth Amendment. case is here appeal. 28 U.S.C. § 1257(2), U.S.C.A. 1257(2). 3 Under earlier view governing taxability moving inland waters, City Louis v. Wiggins Ferry Co., 11 Wall. 423, 20 192; Ayer & Lord Tie Co. 202 409, 26 679, 50 1082; cf. Old Dominion S.S. Commonwealth Virginia, 198 299, 25 686, 49 1059, state domicile, would have a strong claim whole has been levied. But rationale those cases rejected Ott Barge Line 336 169, 69 432, 93 585, where we held interstate operations taxable same standards as Pullman's Palace Car Pennsylvania, 141 18, 876, 35 613, first applied railroad cars interestate commerce. formula approved one fairly apportioned commerce carried state. In way placed constitutional footing other enterprises. 4 Louisiana foreign corporation operating waters. sought portion value represented ratio between total number entire operation. present distinguished ground domiciliary therefore may even operate outside New York Central H.R.R. Miller, 584, 714, 1155, rolling stock railroad. did appear 'any specific average cars' so continuously another there. page 597, 717. Northwest Airlines, Inc. Minnesota, 322 292, 64 950, 88 1283, allowed fleet airplanes interstate; case, Miller shown 'a defined part corpus' acquired situs elsewhere. 295, 952, 1283. Those cases, exceptional their facts, illustrate taxing power domicile contrasted states. they no application since most, if all, taxed almost during year. No vessel do know supra, could several states apportionment basis. rule permits taxation two more basis precludes domicile. See Union Refrigerator Transit Co 199 194, 36, 150. Otherwise there multiple relation opportunities, benefits, protection gives operations. 5 Reversed. 6 BLACK dissents. 7 MINTON, dissenting. 8 I assume purposes dissent question year, full record shows home port, owner. claims right because elsewhere than port 9 Seagoing always Southern Pacific 222 63, 32 13, 56 96; Morgan Parham, 16 471, 21 302; Hays Mail How, 596, 15 254. This engaged different Transportation Wheeling, 99 273, 412; 192. until today some state, might them. 1059. 421, 682, 1082, said: 10 'The general long settled plying ports states, coastwise trade, domicil owner purpose taxation, wholly irrespective place enrollment, subject, however, actual owner, jurisdiction authority.' hand, They large Rivers, touching therein from time time. There showing how much spent Indeed, with accuracy, each side own middle stream.1 navigation channel either center line line. Who say what in? 12 doctrine Valley point. assurance Attorney statute 'was intended cover actually covers here, permanently State—and meant throughout year.' Id., 175, 435. Without such applying rule. 1155; 26, 879, 613; 206, 38, 13 silent whether proportion does show collected taxes years Until law owner's prohibited circumstances. 14 Kentucky operated various coastal ports. None ever near out states' ports, just instant ports; mere possibility attempt levy permitted destory Kentucky's tax. crucial fact As recently 1944 seem added vitality should govern case. Minnesota airline its airplanes, including used Frankfurter, announcing judgment upholding tax, stated: paid year 1939 upon 'some value' airplane States abridge circumstances State, now before us. It * corpus permanent location, i.e., situs, elsewhere.' Airlines fear 'double taxation' real case; yet od majority seeks distinguish magnifying relevance continuous absence operative presence situs. Where exist, amount supra. admittedly elsewhere, affirm. Douglas, Boundaries, Areas, Geographic Centers, Altitudes United Several States, 2d Ed. (U.S. Dept. Interior, Geological Survey Bull. 817).

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