Document: 337 U.S. 286 69 S.Ct. 1075 93 L.Ed. 1366 JOY OIL CO., Limited,v.STATE TAX COMMISSION OF MICHIGAN. No. 223. Argued Jan. 6, 7, 1949. Decided June 13, Mr. Clayton F. Jennings, Lansing, Mich., for petitioner. Edmund E. Shepherd, respondent. Justice FRANKFURTER delivered the opinion of Court. 1 On December 29, 1945, petitioner Joy Oil Company, Ltd., purchased 1,500,000 gallons gasoline from Mid-West Refineries, Inc., Grand Rapids, Michigan. The bills lading issued by railroad to which was were marked 'For Export Only,' but consigned at Detroit. In order secure benefits lower export freight rates and exemption federal transportation manufacturers' excise taxes, furnished Refineries with prescribed forms certifying that export. Rail shipments begun in January completed February 1946. As reached Detroit it accumulated storage tanks leased Dearborn. 2 April 1, 1947, city Dearborn assessed an ad valorem property tax on gasoline, all which, except 20,000 gallons, shipped Canada truck over Ambassador Bridge, had then been fifteen months. Shipment halted a regulation prohibiting inflammables any international bridge, apparently chose not ship rail across River. July began water; last tanker load departed August 22, 1947. Petitioner explains delay as due inability obtain shipping space earlier date. 3 resisted payment ground infringed Art. I, § 10, cl. 2, Constitution. Tax Commission Michigan sustained Dearborn's assessment tax, Supreme Court affirmed. 321 Mich. 335, 32 N.W.2d 472. We granted certiorari because case presented sufficiently important question accommodation State Federal interests under 335 812, 55. 4 circumstances tended, time when assessed, establish petitioner's intent fact eventually exported are enough, themselves, confer immunity local taxation. See, e.g., Cornell v. Coyne, 192 418, 24 383, 48 504; Empresa Siderurgica County Merced, 154, 995. Nor is enough shipment one step process exportation taken or part total bulk already its foreign destination. It course true commodities destined water must be transshipped water's edge so may require brief period point will deemed sufficient interrupt continuity process. Carson Petroleum Corp. Vial, 279 95, 49 292, 73 626, see Southern Pacific Terminal Co. Interstate Commerce Comm., 219 498, 31 279, 55 310; Texas & N.O.R. Sabine Tram Co., 227 111, 33 229, 57 442. But here long preclude holding first toward would inevitably followed others. way contrast, Hughes Bros. Timber Minnesota, 272 469, 47 170, 71 359. While storage, might have diverted domestic markets without disruption existing arrangement transshipment even breach contractual commitment purchaser. Neither character nor event equivalent redelivery common carrier made certain practical purposes. See Richfield Board, 329 69, 82, 67 156, 163, 91 80. 5 Export-Import Clause meant taxation upon being exported, relieve share cost services. Coe Errol, 116 517, 527—528, 6 475, 478, 29 715. fifteen-month barred taxing power municipality. Affirmed. 7 Chief VINSON, whom DOUGLAS JACKSON join, dissenting. 8 holds months' broken, during markets. I think this rationale conclusion follows therefrom mark substantial unwarranted departure our previous decisions field. 9 understand it, Court's reflects view makes uncertain whether further, months possible say matter law uncertainty great has ceased, whatever reason delay. concedes intended imposed, uncontradicted evidence shows throughout delay, caused procure transportation. That manifested number ways. moved Grandville Alma, Michigan, Dearborn, Great Lakes port, Canada'; certified manufacturer's qualify accorded exports; transported 50,000 Bridge into until closed bridge inflammable materials; finally, became available. There nothing record indicate either deviated expressed intent, solely lack space. 10 anomalous position, therefore, breaks 'stream export' resulting goods ultimately effect shipper's never waivered; date before. previously considered quite different one. held 11 'The such depends evidential looking what owner done preparation journey carrying out. mere divert started does take out interstate commerce if other facts show good faith temporary interruption passage reasonable furtherance transportation, Champlain (Champlain Brattleboro, 260 366, 43 146, 309, 25 A.L.R. 1195).' Brothers 1926, 475—476, 172, 12 This test quoted approval Minnesota Blasius, 1933, 290 54 34, 37, 78 131, he added, always substance, each necessary consider particular occasion purpose sought levied.' also same effect, Realty Town 1922, 377, 149, 1195; 1929, 102, 293, 626; United States Erie R. 280 98, 50 51, 53, 74 187. now refuses look delay—not 13 could more quickly used expensive all-rail service. almost every quicker method moving devised. No doubt logs up low 1886, 715, drawn overland mules oxen. And possible, though practical, oil transferred directly tank cars waiting ships supra, yet found necessarily attendant accumulation waterfront await arrival did constitute exportation. 'reasonable transportation.' (279 294.) 14 Concededly, involved taxed unless alone break stream indication If actual few days weeks, there no commodity thus exempt tax. situation, always, today, applied 'a liberal construction journey, cases where court finds trade actually carried through.' pages 105—106, page 295, 626. treats immaterial started, decisive factor, 1904, 1949, 995, assumes conclusively demonstrates certainty undermined. kind change his mind before out, Holmes pointed A. G. Spaulding Edwards, 1923, 262 66, 70, 485, 486, 865. Delay undoubtedly increases possibility, work law. question, instead, namely, 'the (whether) supra. 15 result Court, consideration immediate Canada, unavoidable productive ceases leading floated down river about year, journey. line seems somewhere between twelve months, circumstances. Such arbitrary demarcation hardly consonant protection hitherto (exports) received.' 486. adhere set decisions:

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