Task: sc_adminaction

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

Mr. Justice Frankfurter
delivered the opinion of the Court.
On December 29, 1945, petitioner Joy Oil Company, Ltd., a Canadian corporation, purchased 1,500,000 gal-Ions of gasoline from Mid-West Refineries, Inc., of Grand Rapids, Michigan. The bills of lading issued by the railroad to which the gasoline was delivered were marked “For Export to Canada,” but the gasoline was consigned to petitioner at Detroit. In order to secure the benefits of lower export freight rates and exemption from the federal transportation and manufacturers’ excise taxes, petitioner furnished Mid-West Refineries and the railroad with prescribed forms certifying that the gasoline was purchased for export. Rail shipments' were begun in January and completed in February of 1946. As the gasoline reached Detroit it was accumulated in storage tanks leased by petitioner at Dearborn.
On April 1, 1947, the city of Dearborn assessed an ad valorem property tax on the gasoline, all of which, except 60,000 gallons, shipped to Canada by truck over the Ambassador Bridge, had then been in the Dearborn tanks for fifteen months. Shipment by truck was halted by a federal regulation prohibiting the transportation of inflammables over any international bridge, and petitioner apparently chose not to ship the gasoline by rail across the Detroit River. Iru July of 1947 petitioner began to ship it to Canada by water; the last tanker load departed on August 22, 1947. Petitioner explains the delay as due to inability to obtain shipping space at any earlier date.
Petitioner resisted payment of the tax on the ground that it infringed Art. I, § 10, cl. 2, of the Constitution. The Tax Commission of Michigan sustained Dearborn’s assessment of the tax, and the Supreme Court of Michigan affirmed. 321 Mich. 335, 32 N. W. 2d 472." We granted certiorari because the case presented a sufficiently important question in the accommodation of State and Federal interests under the Constitution. 335 U. S. 812.
The circumstances which tended, at the time when the tax was assessed, to establish petitioner’s intent to export the gasoline and the fact that the gasoline was eventually exported are not enough, by themselves, to confer immunity from local taxation. See, e. g., Cornell v. Coyne, 192 U. S. 418; Empresa Siderurgica v. County of Merced, 337 U. S. 154. Nor is it enough that by the rail shipment to Detroit one step in the process of exportation had been taken or that a part of the total bulk had already departed for its foreign destination. It is of course true that commodities destined for shipment by water must be transshipped at the water’s edge and so may require a brief period of storage at that point which will not be deemed a delay sufficient to interrupt the continuity of the export process. Carson Petroleum Co. v. Vial, 279 U. S. 95; see Southern Pacific Terminal Co. v. Interstate Commerce Comm’n, 219 U. S. 498; Texas & N. O. R. Co. v. Sabine Tram Co., 227 U. S. Ill. But here the period of storage at Dearborn was so long ,as to preclude holding that the first step toward exportation would inevitably be followed by others. See, by way of contrast, Hughes Bros. Timber Co. v. Minnesota, 272 U. S. 469. While in storage, the gasoline might have been diverted to domestic markets without disruption of any existing arrangement for its transshipment and without even breach of any contractual commitment to a foreign purchaser. Neither the character of the property nor any event equivalent to its redelivery to a common carrier made export certain for all practical purposes. See Richfield Oil Corp. v. State Board, 329 U. S. 69, 82.
The Export-Import Clause was meant to confer immunity from local taxation upon property being exported, not to relieve property eventually to be exported from its share of the cost of local services. See Coe v. Errol, 116 U. S. 517, 527-28. The fifteen-month delay at Dear-born barred immunity of petitioner’s gasoline from the taxing power of the municipality.
Affirmed.

Question: What is the agency involved in the administrative action?
年. Army and Air Force Exchange Service
数. Atomic Energy Commission
日. Secretary or administrative unit or personnel of the U.S. Air Force
的. Department or Secretary of Agriculture
月. Alien Property Custodian
用. Secretary or administrative unit or personnel of the U.S. Army
成. Board of Immigration Appeals
名. Bureau of Indian Affairs
时. Bureau of Prisons
件. Bonneville Power Administration
一. Benefits Review Board
请. Civil Aeronautics Board
中. Bureau of the Census
据. Central Intelligence Agency
码. Commodity Futures Trading Commission
不. Department or Secretary of Commerce
新. Comptroller of Currency
文. Consumer Product Safety Commission
下. Civil Rights Commission
分. Civil Service Commission, U.S.
入. Customs Service or Commissioner or Collector of Customs
人. Defense Base Closure and REalignment Commission
功. Drug Enforcement Agency
上. Department or Secretary of Defense (and Department or Secretary of War)
户. Department or Secretary of Energy
为. Department or Secretary of the Interior
间. Department of Justice or Attorney General
号. Department or Secretary of State
取. Department or Secretary of Transportation
回. Department or Secretary of Education
在. U.S. Employees' Compensation Commission, or Commissioner
页. Equal Employment Opportunity Commission
字. Environmental Protection Agency or Administrator
有. Federal Aviation Agency or Administration
个. Federal Bureau of Investigation or Director
作. Federal Bureau of Prisons
示. Farm Credit Administration
出. Federal Communications Commission (including a predecessor, Federal Radio Commission)
是. Federal Credit Union Administration
失. Food and Drug Administration
表. Federal Deposit Insurance Corporation
除. Federal Energy Administration
加. Federal Election Commission
败. Federal Energy Regulatory Commission
生. Federal Housing Administration
信. Federal Home Loan Bank Board
类. Federal Labor Relations Authority
置. Federal Maritime Board
理. Federal Maritime Commission
本. Farmers Home Administration
息. Federal Parole Board
行. Federal Power Commission
定. Federal Railroad Administration
改. Federal Reserve Board of Governors
市. Federal Reserve System
期. Federal Savings and Loan Insurance Corporation
以. Federal Trade Commission
修. Federal Works Administration, or Administrator
元. General Accounting Office
方. Comptroller General
录. General Services Administration
区. Department or Secretary of Health, Education and Welfare
单. Department or Secretary of Health and Human Services
位. Department or Secretary of Housing and Urban Development
型. Administrative agency established under an interstate compact (except for the MTC)
法. Interstate Commerce Commission
县. Indian Claims Commission
存. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
品. Internal Revenue Service, Collector, Commissioner, or District Director of
前. Information Security Oversight Office
称. Department or Secretary of Labor
注. Loyalty Review Board
值. Legal Services Corporation
输. Merit Systems Protection Board
建. Multistate Tax Commission
能. National Aeronautics and Space Administration
大. Secretary or administrative unit or personnel of the U.S. Navy
例. National Credit Union Administration
度. National Endowment for the Arts
始. National Enforcement Commission
到. National Highway Traffic Safety Administration
面. National Labor Relations Board, or regional office or officer
载. National Mediation Board
点. National Railroad Adjustment Board
密. Nuclear Regulatory Commission
动. National Security Agency
果. Office of Economic Opportunity
图. Office of Management and Budget
提. Office of Price Administration, or Price Administrator
发. Office of Personnel Management
式. Occupational Safety and Health Administration
国. Occupational Safety and Health Review Commission
登. Office of Workers' Compensation Programs
错. Patent Office, or Commissioner of, or Board of Appeals of
者. Pay Board (established under the Economic Stabilization Act of 1970)
认. Pension Benefit Guaranty Corporation
误. U.S. Public Health Service
接. Postal Rate Commission
关. Provider Reimbursement Review Board
重. Renegotiation Board
第. Railroad Adjustment Board
地. Railroad Retirement Board
如. Subversive Activities Control Board
设. Small Business Administration
目. Securities and Exchange Commission
开. Social Security Administration or Commissioner
事. Selective Service System
可. Department or Secretary of the Treasury
要. Tennessee Valley Authority
代. United States Forest Service
小. United States Parole Commission
选. Postal Service and Post Office, or Postmaster General, or Postmaster
标. United States Sentencing Commission
明. Veterans' Administration or Board of Veterans' Appeals
编. War Production Board
求. Wage Stabilization Board
列. State Agency
网. Unidentifiable
万. Office of Thrift Supervision
最. Department of Homeland Security
器. Board of General Appraisers
所. Board of Tax Appeals
内. General Land Office or Commissioners
体. NO Admin Action
通. Processing Tax Board of Review
Answer:

Answer: 列