PUGET SOUND CO. v. TAX COMMISSION

No. 68.

302 U.S. 90 (1937)

PUGET SOUND STEVEDORING CO. v. STATE TAX COMMISSION.

Supreme Court of United States.

Decided November 8, 1937.


Attorney(s) appearing for the Case

Mr. John Ambler, with whom Messrs. Ben C. Grosscup and Bernard H. Levinson were on the brief, for appellant.

Mr. E.P. Donnelly for appellees.


MR. JUSTICE CARDOZO delivered the opinion of the Court.

A tax laid upon the business of a stevedoring company, the amount to be measured by a percentage of the gross receipts, has been sustained against the protest of the taxpayer that an unlawful burden is imposed thereby upon interstate and foreign commerce. We are to determine whether the tax is valid either altogether or in part.

A statute of the State of Washington...

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