What follows is an opinion from the Supreme Court of the United States. Your task is to identify the court in which the case originated. Focus on the court in which the case originated, not the administrative agency. For this reason, if appropiate note the origin court to be a state or federal appellate court rather than a court of first instance (trial court). If the case originated in the United States Supreme Court (arose under its original jurisdiction or no other court was involved), note the origin as "United States Supreme Court". If the case originated in a state court, note the origin as "State Court". Do not code the name of the state. The courts in the District of Columbia present a special case in part because of their complex history. Treat local trial (including today's superior court) and appellate courts (including today's DC Court of Appeals) as state courts. Consider cases that arise on a petition of habeas corpus and those removed to the federal courts from a state court as originating in the federal, rather than a state, court system. A petition for a writ of habeas corpus begins in the federal district court, not the state trial court. Identify courts based on the naming conventions of the day. Do not differentiate among districts in a state. For example, use "New York U.S. Circuit for (all) District(s) of New York" for all the districts in New York.

Opinion:
OTT, COMMISSIONER OF PUBLIC FINANCE, et al. v. MISSISSIPPI VALLEY BARGE LINE CO. et al.
No. 244.
Argued January 5, 1949.
Decided February 7, 1949.
Howard W. Lenjant argued the cause for appellants. With him on the brief were Bolivar E. Kemp, Attorney General of Louisiana, Henry O. McCall and Henry B. Curtis.
Arthur A. Moreno argued the cause for appellees. With him on the brief was Selim B. Lemle.
Mr. Justice Douglas
delivered the opinion of the Court.
Appellees are foreign corporations which transport freight in interstate commerce up and down the Mississippi and Ohio Rivers under certificates of public convenience and necessity issued by the Interstate Commerce Commission. Each has an office or agent in Louisiana but its principal place of business is elsewhere. The barges and towboats which they use in this commerce are enrolled at ports outside Louisiana; but they are not taxed by the States of incorporation.
In the trips to Louisiana a tugboat brings a line of barges to New Orleans where the barges are left for unloading and reloading. Then the tugboat picks up loaded barges for return trips to ports outside that State. There is no fixed schedule for movement of the barges. But the turn-arounds are accomplished as quickly as possible with the result that the vessels are within Louisiana for such comparatively short periods of time as are required to discharge and take on cargo and to make necessary and temporary repairs.
Louisiana and the City of New Orleans levied ad valorem taxes under assessments based on the ratio between the total number of miles of appellees’ lines in Louisiana and the total number of miles of the entire line. The taxes were paid under protest and various suits, which have been consolidated, were instituted in the District Court by reason of diversity of citizenship for their return, the contention being that the taxes violated the Due Process Clause of the Fourteenth Amendment and the Commerce Clause. The District Court gave judgment for the appellees, holding that the taxes violated the Due Process Clause of the Fourteenth Amendment because the vessels had acquired no tax situs in Louisiana. 68 F. Supp. 30. The Court of Appeals affirmed. 166 F. 2d 509. Certiorari having been denied, 334 U. S. 859, the case was brought here by appeal. Judicial Code § 240, 28 U. S. C. § 347 (b), now 28 U. S. C. § 1254.
It is argued that the rule of tax apportionment for rolling stock of railroads in interstate commerce which was introduced by Pullman’s Car Co. v. Pennsylvania, 141 U. S. 18, should be applied here. In that case a non-domiciliary State was allowed to tax an interstate rail carrier by taking as the basis of assessment such proportion of its capital stock as the number of miles of railroad over which its cars ran within the State bore to the total number of miles in all the States. The Court of Appeals thought that case and its offspring inapplicable because of our decisions in Hays v. Pacific Mail S. S. Co., 17 How. 596; St. Louis v. Ferry Co., 11 Wall. 423; Morgan v. Parham, 16 Wall. 471; Ayer & Lord Tie Co. v. Kentucky, 202 U. S. 409; and Southern Pacific Co. v. Kentucky, 222 U. S. 63. Some of these cases involved vessels which moved on the high seas. Hays v. Pacific Mail S. S. Co., supra; Morgan v. Parham, supra; Southern Pacific Co. v. Kentucky, supra. Others involved vessels moving in our inland waters, St. Louis v. Ferry Co., supra; Ayer & Lord Tie Co. v. Kentucky, supra. In each situation the Court evolved the rule that the vessels were taxable solely at the domicile of the owner, save where they had acquired an actual situs elsewhere as they did when they operated wholly on waters within one State. Old Dominion S. S. Co. v. Virginia, 198 U. S. 299. So far as ships of American ownership and registry sailing the high seas are concerned, it was thought that if they were not taxable at the domicile they might not be taxable at all. See Southern Pacific Co. v. Kentucky, supra, at 75. But in neither situation was the element of apportionment involved or considered.
We do not reach the question of taxability of ocean carriage but confine our decision to transportation on inland waters. We see no practical difference so far as either the Due Process Clause or the Commerce Clause is concerned whether it is vessels or railroad cars that are moving in interstate commerce. The problem under the Commerce Clause is to determine “what portion of an interstate organism may appropriately be attributed to each of the various states in which it functions.” Nashville, C. & St. L. R. Co. v. Browning, 310 U. S. 362, 365. So far as due process is concerned the only question is whether the tax in practical operation has relation to opportunities, benefits, or protection conferred or afforded by the taxing State. See Wisconsin v. J. C. Penney Co., 311 U. S. 435, 444. Those requirements are satisfied if the tax is fairly apportioned to the commerce carried on within the State.
There is such an apportionment under the formula of the Pullman case. Moreover, that tax, like taxes on property, taxes on activities confined solely to the taxing State, or taxes on gross receipts apportioned to the business carried on there, has no cumulative effect caused by the interstate character of the business. Hence there is no risk of multiple taxation. Finally, there is no claim in this case that Louisiana's tax discriminates against interstate commerce. It seems therefore to square with our decisions holding that interstate commerce can be made to pay its way by bearing a nondiscriminatory share of the tax burden which each State may impose on the activities or property within its borders. See Western Live Stock v. Bureau, 303 U. S. 250, 254-255, and cases cited. We can see no reason which should put water transportation on a different constitutional footing than other interstate enterprises.
It is argued that the doctrine of the Pullman case is inapplicable here because its basis is the continuous protection afforded by the taxing State throughout the tax year to a portion of the commerce. See 141 U. S. at 26; Union Transit Co. v. Kentucky, 199 U. S. 194, 206; New York Central R. Co. v. Miller, 202 U. S. 584, 597-598; Northwest Airlines v. Minnesota, 322 U. S. 292, 297. It is said in this case that the visits of the vessels to Louisiana were sporadic and for fractional periods of the year only and that there was no average number of vessels in the State every day. The District Court indeed said that there was no showing that the particular portion of the property sought to be taxed was regularly and habitually used and employed in Louisiana for the whole of the taxable year.
We do not stop to resolve the question. Louisiana’s Attorney General states in his brief that the statute “was intended to cover and actually covers here, an average portion of property permanently within the State — and by permanently is meant throughout the taxing year.” Appellees do not suggest an absence of any administrative or judicial remedy in Louisiana to correct errors in the assessment. Cf. Hillsborough v. Cromwell, 326 U. S. 620. The District Court does not sit to police them. See Great Lakes Co. v. Huffman, 319 U. S. 293; Arkansas Commission v. Thompson, 313 U. S. 132; Gardner v. New Jersey, 329 U. S. 565, 578-579.
Reversed.
Mr. Justice Jackson dissents.
The District Court found that of the total time covered by appellees’ interstate commerce operations in 1943, the amount spent by their vessels in Louisiana or in New Orleans was approximately as follows:
Per cent
American’s tugboats............................. 3.8
Mississippi Valley’s tugboats..................... 17.25
Mississippi Valley’s barges....................... 12.7
Similar findings for 1944 were:
Mississippi Valley’s tugboats..................... 10.2
Mississippi Valley’s barges....................... 17.5
Union’s tugboats................................ 2.2
Union’s barges.................................. 4.3
The statute, 6 Dart’s La. Gen. Stat. § 8370, provides in part as follows:
“(a) ... All movable and regularly moved locomotives, cars, vehicles, craft, barges, boats and similar things, which have not the character of immovables by their nature or by the disposition of law, either owned or leased for a definite and specific term stated and operated (such, illustratively but not exclusively, as the engines, cars and all rolling stocks of railroads; the boats, barges and other water-craft and floating equipment of water transportation lines); . . . .
“(f). The ‘movable personal property’ of such persons, firms, or corporations, whose line, route, or system is partly within this state and partly within another state or states, shall be by the commission valued for the purposes of taxation and by it assessed; and such assessment by it fairly divided, allocated and certified to each such parish and municipality as herein defined, within this state, within, through or under which same be operated; said division,.allocation and certification to be determined in the following manner and according to the following method; such assessment to be there subject to all state taxes and to all parish taxes and to all municipal taxes, as same are herein defined and to none other.
“1. The portion of all of such property, of such person, firm or corporation shall be assessed in the state of Louisiana, wheresoever, in the ratio which the number of miles of the line, within the state bears to the total number of miles of the entire line, route or system, here and elsewhere, over which such movable personal property is so operated or so used by such person, firm or corporation.
“(g). For the purposes of such valuation, assessment and taxation in Louisiana such parishes and municipalities shall be hereby fixed and declared, respectively, to be a taxable situs in this state of such movable personal property, whether same be operated entirely within or partly within and partly without this state and whether said taxpayer be a resident or a nonresident of Louisiana and irrespective of whether or not here domiciled .locally or otherwise.”
And see Pittsburgh, C., C. & St. L. R. Co. v. Backus, 154 U. S. 421; Adams Express Co. v. Ohio, 165 U. S. 194, 166 U. S. 185; American Express Co. v. Indiana, 165 U. S. 255; Adams Express Co. v. Kentucky, 166 U. S. 171; Union Transit Co. v. Kentucky, 199 U. S. 194; New York Central R. Co. v. Miller, 202 U. S. 584; Wells, Fargo & Co. v. Nevada, 248 U. S. 165; St. Louis & E. St. L. R. Co. v. Hagerman, 256 U. S. 314; Southern R. Co. v. Watts, 260 U. S. 519; Rowley v. Chicago & N. W. R. Co., 293 U. S. 102; Nashville, C. & St. L. R. Co. v. Browning, 310 U. S. 362.
New York, L. E. & W. R. Co. v. Pennsylvania, 158 U. S. 431; Utah Power & L. Co. v. Pfost, 286 U. S. 165; Coverdale v. Arkansas-Louisiana Pipe L. Co., 303 U. S. 604.
Maine v. Grand Trunk R. Co., 142 U. S. 217; Wisconsin & M. R. Co. v. Powers, 191 U. S. 379; United States Express Co. v. Minnesota, 223 U. S. 335; Cudahy Packing Co. v. Minnesota, 246 U. S. 450; Illinois Central R. Co. v. Minnesota, 309 U. S. 157.

Question: What is the court in which the case originated?

Choices:
U.S. Court of Customs and Patent Appeals
U.S. Court of International Trade
U.S. Court of Claims, Court of Federal Claims
U.S. Court of Military Appeals, renamed as Court of Appeals for the Armed Forces
U.S. Court of Military Review
U.S. Court of Veterans Appeals
U.S. Customs Court
U.S. Court of Appeals, Federal Circuit
U.S. Tax Court
Temporary Emergency U.S. Court of Appeals
U.S. Court for China
U.S. Consular Courts
U.S. Commerce Court
Territorial Supreme Court
Territorial Appellate Court
Territorial Trial Court
Emergency Court of Appeals
Supreme Court of the District of Columbia
Bankruptcy Court
U.S. Court of Appeals, First Circuit
U.S. Court of Appeals, Second Circuit
U.S. Court of Appeals, Third Circuit
U.S. Court of Appeals, Fourth Circuit
U.S. Court of Appeals, Fifth Circuit
U.S. Court of Appeals, Sixth Circuit
U.S. Court of Appeals, Seventh Circuit
U.S. Court of Appeals, Eighth Circuit
U.S. Court of Appeals, Ninth Circuit
U.S. Court of Appeals, Tenth Circuit
U.S. Court of Appeals, Eleventh Circuit
U.S. Court of Appeals, District of Columbia Circuit (includes the Court of Appeals for the District of Columbia but not the District of Columbia Court of Appeals, which has local jurisdiction)
Alabama Middle U.S. District Court
Alabama Northern U.S. District Court
Alabama Southern U.S. District Court
Alaska U.S. District Court
Arizona U.S. District Court
Arkansas Eastern U.S. District Court
Arkansas Western U.S. District Court
California Central U.S. District Court
California Eastern U.S. District Court
California Northern U.S. District Court
California Southern U.S. District Court
Colorado U.S. District Court
Connecticut U.S. District Court
Delaware U.S. District Court
District Of Columbia U.S. District Court
Florida Middle U.S. District Court
Florida Northern U.S. District Court
Florida Southern U.S. District Court
Georgia Middle U.S. District Court
Georgia Northern U.S. District Court
Georgia Southern U.S. District Court
Guam U.S. District Court
Hawaii U.S. District Court
Idaho U.S. District Court
Illinois Central U.S. District Court
Illinois Northern U.S. District Court
Illinois Southern U.S. District Court
Indiana Northern U.S. District Court
Indiana Southern U.S. District Court
Iowa Northern U.S. District Court
Iowa Southern U.S. District Court
Kansas U.S. District Court
Kentucky Eastern U.S. District Court
Kentucky Western U.S. District Court
Louisiana Eastern U.S. District Court
Louisiana Middle U.S. District Court
Louisiana Western U.S. District Court
Maine U.S. District Court
Maryland U.S. District Court
Massachusetts U.S. District Court
Michigan Eastern U.S. District Court
Michigan Western U.S. District Court
Minnesota U.S. District Court
Mississippi Northern U.S. District Court
Mississippi Southern U.S. District Court
Missouri Eastern U.S. District Court
Missouri Western U.S. District Court
Montana U.S. District Court
Nebraska U.S. District Court
Nevada U.S. District Court
New Hampshire U.S. District Court
New Jersey U.S. District Court
New Mexico U.S. District Court
New York Eastern U.S. District Court
New York Northern U.S. District Court
New York Southern U.S. District Court
New York Western U.S. District Court
North Carolina Eastern U.S. District Court
North Carolina Middle U.S. District Court
North Carolina Western U.S. District Court
North Dakota U.S. District Court
Northern Mariana Islands U.S. District Court
Ohio Northern U.S. District Court
Ohio Southern U.S. District Court
Oklahoma Eastern U.S. District Court
Oklahoma Northern U.S. District Court
Oklahoma Western U.S. District Court
Oregon U.S. District Court
Pennsylvania Eastern U.S. District Court
Pennsylvania Middle U.S. District Court
Pennsylvania Western U.S. District Court
Puerto Rico U.S. District Court
Rhode Island U.S. District Court
South Carolina U.S. District Court
South Dakota U.S. District Court
Tennessee Eastern U.S. District Court
Tennessee Middle U.S. District Court
Tennessee Western U.S. District Court
Texas Eastern U.S. District Court
Texas Northern U.S. District Court
Texas Southern U.S. District Court
Texas Western U.S. District Court
Utah U.S. District Court
Vermont U.S. District Court
Virgin Islands U.S. District Court
Virginia Eastern U.S. District Court
Virginia Western U.S. District Court
Washington Eastern U.S. District Court
Washington Western U.S. District Court
West Virginia Northern U.S. District Court
West Virginia Southern U.S. District Court
Wisconsin Eastern U.S. District Court
Wisconsin Western U.S. District Court
Wyoming U.S. District Court
Louisiana U.S. District Court
Washington U.S. District Court
West Virginia U.S. District Court
Illinois Eastern U.S. District Court
South Carolina Eastern U.S. District Court
South Carolina Western U.S. District Court
Alabama U.S. District Court
U.S. District Court for the Canal Zone
Georgia U.S. District Court
Illinois U.S. District Court
Indiana U.S. District Court
Iowa U.S. District Court
Michigan U.S. District Court
Mississippi U.S. District Court
Missouri U.S. District Court
New Jersey Eastern U.S. District Court (East Jersey U.S. District Court)
New Jersey Western U.S. District Court (West Jersey U.S. District Court)
New York U.S. District Court
North Carolina U.S. District Court
Ohio U.S. District Court
Pennsylvania U.S. District Court
Tennessee U.S. District Court
Texas U.S. District Court
Virginia U.S. District Court
Norfolk U.S. District Court
Wisconsin U.S. District Court
Kentucky U.S. Distrcrict Court
New Jersey U.S. District Court
California U.S. District Court
Florida U.S. District Court
Arkansas U.S. District Court
District of Orleans U.S. District Court
State Supreme Court
State Appellate Court
State Trial Court
Eastern Circuit (of the United States)
Middle Circuit (of the United States)
Southern Circuit (of the United States)
Alabama U.S. Circuit Court for (all) District(s) of Alabama
Arkansas U.S. Circuit Court for (all) District(s) of Arkansas
California U.S. Circuit for (all) District(s) of California
Connecticut U.S. Circuit for the District of Connecticut
Delaware U.S. Circuit for the District of Delaware
Florida U.S. Circuit for (all) District(s) of Florida
Georgia U.S. Circuit for (all) District(s) of Georgia
Illinois U.S. Circuit for (all) District(s) of Illinois
Indiana U.S. Circuit for (all) District(s) of Indiana
Iowa U.S. Circuit for (all) District(s) of Iowa
Kansas U.S. Circuit for the District of Kansas
Kentucky U.S. Circuit for (all) District(s) of Kentucky
Louisiana U.S. Circuit for (all) District(s) of Louisiana
Maine U.S. Circuit for the District of Maine
Maryland U.S. Circuit for the District of Maryland
Massachusetts U.S. Circuit for the District of Massachusetts
Michigan U.S. Circuit for (all) District(s) of Michigan
Minnesota U.S. Circuit for the District of Minnesota
Mississippi U.S. Circuit for (all) District(s) of Mississippi
Missouri U.S. Circuit for (all) District(s) of Missouri
Nevada U.S. Circuit for the District of Nevada
New Hampshire U.S. Circuit for the District of New Hampshire
New Jersey U.S. Circuit for (all) District(s) of New Jersey
New York U.S. Circuit for (all) District(s) of New York
North Carolina U.S. Circuit for (all) District(s) of North Carolina
Ohio U.S. Circuit for (all) District(s) of Ohio
Oregon U.S. Circuit for the District of Oregon
Pennsylvania U.S. Circuit for (all) District(s) of Pennsylvania
Rhode Island U.S. Circuit for the District of Rhode Island
South Carolina U.S. Circuit for the District of South Carolina
Tennessee U.S. Circuit for (all) District(s) of Tennessee
Texas U.S. Circuit for (all) District(s) of Texas
Vermont U.S. Circuit for the District of Vermont
Virginia U.S. Circuit for (all) District(s) of Virginia
West Virginia U.S. Circuit for (all) District(s) of West Virginia
Wisconsin U.S. Circuit for (all) District(s) of Wisconsin
Wyoming U.S. Circuit for the District of Wyoming
Circuit Court of the District of Columbia
Nebraska U.S. Circuit for the District of Nebraska
Colorado U.S. Circuit for the District of Colorado
Washington U.S. Circuit for (all) District(s) of Washington
Idaho U.S. Circuit Court for (all) District(s) of Idaho
Montana U.S. Circuit Court for (all) District(s) of Montana
Utah U.S. Circuit

Answer: 65