Document: 377 U.S. 341 84 S.Ct. 1247 12 L.Ed.2d 362 DEPARTMENT OF REVENUE, Petitioner,v.JAMES B. BEAM DISTILLING CO. No. 389. Argued March 23, 1964. Decided June 1, William S. Riley, Frankfort, Ky., for petitioner. Millard Cox, Louisville, respondent. Mr. Justice STEWART delivered the opinion of Court. 1 This case requires consideration relationship between Export-Import Clause1 and Twenty-first Amendment2 Constitution. 2 The respondent, a Kentucky producer distilled spirits, is also sole distributor in United States 'Gilbey's Spey Royal' Scotch whisky. whisky produced Scotland shipped via ports Chicago or New Orleans directly to respondent's bonded warehouses Kentucky. It subsequently sold by respondent customers domestic markets throughout States. A law provides: 3 'No person shall ship transport cause be transported into state any spirits from points without first obtaining permit department paying tax ten cents on each proof gallon contained shipment.' KRS 243.680(2)(a). 4 Under authority this statute Department Revenue, petitioner, required pay 10 which it thus imported Scotland. not disputed that, as stated Court Appeals, 'the was collected while remained unbroken packages hands original importer prior resale use importer.' filed claim refund taxes, upon ground that their imposition violated Clause Tax Commission Circuit denied claim, but appeal Appeals upheld it. 367 S.W.2d 267. We granted certiorari consider constitutional issue presents. 375 811, 78, 11 48. 5 held question, although an occupational license form, imports fact. '(T)he incidence act transporting shipping under state.' S.W.2d, at 270. court further cannot characterized inspection measure, view fact neither nor regulations implementing provide actual inspection. Concluding, therefore, falls squarely within interdiction Clause, provision Constitution has been repealed, insofar intoxicants are concerned, Amendment.3 Accordingly, ruled entitled taxes had paid. agree with affirm judgment before us. 6 here question clearly kind prohibited Clause. Brown v. Maryland, Wheat. 419, L.Ed. 678. As almost century ago Low Austin, 13 Wall. 29, 20 517, involving California ad valorem wine France stored cases San Francisco warehouse, goods do lose character imports, * until they have passed control broken up him cases. Whilst retaining them, shape, prohibition.' Id. 34. See Hooven & Allison Co. Evatt, 324 652, 65 .s.Ct. 870, 89 1252. 7 we noted Hostetter Idlewild Bon Voyage Liquor Corp., 376 330, 1296, '(t)his made clear early years following adoption Amendment virtue its provisions State totally unconfined traditional Commerce limitations when restricts importation destined use, distribution, consumption borders.'4 What involved present case, however, generalized given Congress flatly prohibits imposing abroad. 'We often indicated difference respect local tion package like taxation goods, either after shipment interstate commerce. In one immunity derives prohibition merchandise itself. other only such regulation interferes power regulate commerce, whether taxed not.' 665—666, 887, 8 never so much intimated operated what precisely explicitly forbids. Board Young's Market Co., 299 59, 62, 57 77, 78 said 'abrogated right import free (from Missouri Wisconsin, Clause) far concerns intoxicating liquors.' appellee argued brief holding would imply invalidation well,5 Court's careful note, '(t)he plaintiffs insist sustain exaction importer's fee involve declaration amendment has, liquor, freed states all restrictions police found decision no generalization.' Id., 64, 79. Gordon Texas, 355 369, 363, 352, per curiam affirmed Texas conviction illegal possession bottles rum stamps were affixed. imports.6 gravamen offense failure obtain, even apply for, law. Such permits, addition functions, serve channelize traffic liquor prevent diversion unauthorized channels. both applied obtained requisite permit. relief requests abrogation requirement, simply tax. 9 To imposed require nothing short completely repealed concerned.7 Nothing language history leads extraordinary conclusion. view, now time presented, expressly reject doubt could regulate, prohibit some intoxicants, borders. There can surely doubt, either, Kentucky's plenary control, otherwise, her territory imported. All decide today because explicit precise words Constitution, may lay impost these Affirmed. BRENNAN took part disposition case. BLACK, whom GOLDBERG joins, dissenting. 14 decided today, 324, 1293, deprives large I think gives them business otherwise. That provides 'The transportation delivery therein liquors, violation laws thereof, hereby prohibited.' persons obtain gallon. liquors another is, since Amendment, unquestionably valid against objections based Equal Protection Clauses. Court, soon Amendment's adoption, 81 38 (1936), where levy 'heavy fee' beer brought State. there suggest different if come from, say, Canada. Indianapolis Brewing Control Comm'n, 305 391, 59 254, 83 243 (1939); Joseph Finch McKittrick, 395, 256, 246 (1939). Yet here, rather than States, holds barred Art. I, § 10, cl. 2, shall, Consent Congress, Imports Duties Exports, except absolutely necessary executing Laws *.' clause forbidding abroad more limits State's does place, applies foreign commerce alike. Further, taxing general Section contrast, application. adopted specific object: give unfettered liquors. supra, our limited Surely exalted worthy excepted seems trifle odd hold 1933 terms meet twentieth-century problem must yield written 1787 general, less important, problem. Since Amendm nt designed empower 'intoxicating liquors' take myself say country those Scotland—a distinction suggested history. all, talk about 'foreign' 'domestic' liquors; speaks 'liquors'—all whatever origin. purpose boundaries. place mercy importers who want storage distribution imports. admitted storage, sale, choose only, bourbon none these. 63, 79, 'either competing importations, discourage laying heavy impost, desired importations Although believe need preference survive competition bourbon, understood preference. (My dissenting Brother asks me statement necessarily represent his views respective merits bourbon.) 15 recently 1958, reviewed man Mexico way home North Carolina, refused alcoholic beverage asked so. Over three-line opinion, unanimously conviction. 352 (1958). Briefs really 'possession,' 'importation,' labels obscure same conduct involved: physical State, point interest regulating came play. did just not—draw nice distinctions comes from. Nor word debates preceding backers seeking full unhampered over traffic, thought coming should treated differently. 16 final concerning 'To concerned.' p. 345. This, think, correct. mean, believe, whenever anywhere outside including countries, physically rest sale then becomes subject kinds. passing straight through State—although impose diversions possible evils. Carter Virginia, 321 131, 64 464, 88 605 (1944). Whatever soundness fiction arti les 'imports' long remain 'in packages,' see 1252 (1945), dissent 686 691, S.Ct., 886—889, doctrine attacked Senate debate rendering 'powerless protect themselves States.'* 76 Cong.Rec. 4171 (1933). meant bury obstacle 'original package,' consciously rejected, revived 30 years' interment, once again used deprive wanted people them. born bitter experiences field regulation, frustrated 17 uphold it's Laws: net Produce Imposts, laid Use Treasury States; Revision Controul Congress.' U.S.Const. 2. Territory, Amend. XXI, noted, two courts reached Parrott Francisco, 131 Cal.App.2d 332, 280 P.2d 881; ex rel. H. A. Moton Review, Wis.2d 112 N.W.2d 914. 38; 243; 246. appellees, 22, 1936 Term, pp. 24—25. 'It apparent importation. fact, instant become completed levied attached.' 166 Tex.Cr.R. 24, 27, 310 328, 330. Prior Eighteenth Webb-Kenyon Act Wilson Act, giving degree autonomy intoxicants. Those still force. 27 U.S.C. §§ 121, 122. De Bary Louisiana, 227 108, 33 239, 441, Louisiana selling wines decision, supp rt intended consent liquor. Iowa prohibiting manufacture certain specifications made. Supreme Leisy Hardin (135 100, 681, 34 128) unconstitutional, keg. therefore powerless States.' (1933) (Senator Borah).

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