Document: 336 U.S. 169 69 S.Ct. 432 93 L.Ed. 585 OTTv.MISSISSIPPI VALLEY BARGE LINE CO. et al. No. 244. Argued Jan. 5, 1949. Decided Feb. 7, Rehearing Denied March See 928, 653. Appeal from the United States Court of Appeals for Fifth circuit. Mr. Howard W. Lenfant, New Orleans, La., appellants. Arthur A. Moreno, appellees. Justice DOUGLAS delivered opinion Court. 1 Appellees are foreign corporations which transport freight in interstate commerce up and down Mississippi Ohio Rivers under certificates public convenience necessity issued by Interstate Commerce Commission. Each has an office or agent Louisiana but its principal place business is elsewhere. The barges towboats they use this enrolled at ports outside Louisiana; not taxed states incorporation. 2 In trips to a tugboat brings line Orleans where left unloading reloading. Then pickes loaded return that state. There no fixed schedule movement barges. But turn-arounds accomplished as quickly possible with result vessels within such comparatively short periods time required discharge take on cargo make necessary temporary repairs.1 3 City levied ad valorem taxes assessments based ratio between total number miles appellees' lines entire line.2 were paid protest various suits, have been consolidated, instituted District reason diversity citizenship their return, contention being violated Due Process Clause Fourteenth Amendment Clause. Const. art. 1, § 8. gave judgment appellees holding because had acquired tax situs Louisiana. D.C., 68 F.Supp 30. affirmed. 5 Cir., 166 F.2d 509. Certiorari having denied, 334 859, 1530, case was brought here appeal. Judicial Code 240, 28 U.S.C. 347(b), U.S.C.A. 347(b) (now 1254). 4 It argued rule apportionment rolling stock railroads introduced Pullman's Palace-Car Co. v. Commonwealth Pennsylvania, 141 18, 11 876, 35 613, should be applied here. nondomiciliary State allowed rail carrier taking basis assessment proportion capital railroad over cars ran bore all States.3 thought offspring inapplicable our decisions Hays Pacific Mail S. Co., 17 How. 596, 15 254; St. Louis Wiggins Ferry Wall. 423, 20 192; Morgan Parham, 16 471, 21 302; Ayer & Lord Tie Kentucky, 202 409, 26 679, 50 1082, 6 Ann.Cas. 205; Southern 222 63, 32 13, 56 96. Some these cases involved moved high seas. supra; supra. Others moving inland waters, each situation evolved taxable solely domicile owner, save actual elsewhere did when operated wholly waters one Sta e. Old Dominion Virginia, 198 299, 25 686, 49 1059, 1100. So far ships American ownership registry sailing seas concerned, it if might all. supra, page 75, 17, neither element considered. We do reach question taxability ocean carriage confine decision transportation waters. see practical difference so either concerned whether commerce. problem determine 'what portion organism may appropriately attributed functions.' Nashville, C. L.R. Browning, 310 362, 365, 60 968, 970, 84 1254. due process only operation relation opportunities, benefits, protection conferred afforded taxing State. Wisconsin J. Penney 311 435, 444, 61 246, 249, 85 267, 130 A.L.R. 1229. Those requirements satisfied fairly apportioned carried formula Pullman case. Moreover, tax, like property, activities confined State,4 gross receipts there,5 cumulative effect caused character business. Hence there risk multiple taxation. Finally, claim Louisiana's discriminates against seems therefore square can made pay way bearing nondiscriminatory share burden impose property borders. Western Live Stock Bureau Revenue, 303 250, 254, 255, 58 546, 548, 82 823, 115 944, cited. put water different constitutional footing than other enterprises. 7 doctrine continuous throughout year 26, 879, 613; Union Refrigerator Transit 199 194, 206, 36, 38, 550, 943; York Central R. Miller, 584, 597, 598, 714, 717, 1155; Northwest Airlines Minnesota, 322 292, 297, 64 950, 953, 88 1283, 153 245. said visits sporadic fractional average state every day. indeed showing particular sought regularly habitually used employed whole year. 8 stop resolve question. Attorney General his brief statute 'was intended cover actually covers here, permanently State—and meant year.' suggest absence any administrative judicial remedy correct errors assessment. Cf. Township Hillsborough Cromwell, 326 620, 66 445, 90 358. does sit police them. Great Lakes Dredge Dock Huffman, 319 293, 63 1070, 87 1407; Arkansas Corp. Commission Thompson, 313 132, 888, 1244; Gardner Jersey, 329 565, 578, 579, 67 467, 474, 91 504. 9 Reversed. 10 JACKSON dissents. found covered operations 1943, amount spent approximately follows: Per cent American's tugboats.............. 3.8 Valley's tugboats.. 17.25 barges..... 12.7 Similar findings 1944 were: tugboats. 10.2 barges... 17.5 Union's tugboats............... 2.2 barges................. 4.3 statute, Dart's La.Gen.Stat. 8370, Act 170 1898, 29, amended, 59 1944, provides part '(a) * All movable locomotives, cars, vehicles, craft, barges, boats similar things, immovables nature disposition law, owned leased definite specific term stated (such, illustratively exclusively, engines, railroads; boats, craft floating equipment lines); '(f) 'movable personal property' persons, firms, corporations, whose line, route, system partly another states, shall valued purposes taxation assessed; divided, allocated certified parish municipality herein defined, State, within, through same operated; division, allocation certification determined following manner according method; subject municipal taxes, defined none other. '1. person, firm corporation assessed Louisiana, wheresoever, bears route system, elsewhere, corporation. '(g) For valuation, parishes municipalities hereby declared, respectively, entirely without taxpayer resident nonresident irrespective domiciled locally otherwise.' And Pittsburgh C.C. Backus, 154 421, 14 1114, 38 1031; Adams Express Auditor, 165 305, 41 683; 185, 604, 965; Indiana, 991, 707; 171, 527, 960; 150, 493; Wells, Fargo Nevada, 248 165, 39 62, 190; E. Hagerman, 256 314, 488, 65 946; Watts, 260 519, 43 192, 375; Rowley Chicago N.W.R. 293 102, 55 55, 79 222; York, L.E. W.R. 158 431, 896, 1043; Utah Power Light Pfost, 286 52 76 1038; Coverdale Arkansas-Louisiana Pipe L. S.cT. 736, 1043. Maine Grand Trunk 142 217, 12 163, 994; M.R. Powers, 191 379, 24 107, 48 229; 223 335, 211, 459; Cudahy Packing 46 450, 373, 62 827; Illinois 309 157, 419, 670.

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