Attorney(s) appearing for the Case
Messrs. Luther Day and Curtis C. Williams, Jr., with whom Mr. Frederick Woodbridge was on the brief, for petitioner.
Aubrey A. Wendt, Assistant Attorney General of Ohio, with whom Thomas J. Herbert, Attorney General, was on the brief, for respondent.
Supreme Court of United States.
MR. CHIEF JUSTICE STONE delivered the opinion of the Court.
Respondent, a tax official of the State of Ohio, has assessed for state ad valorem taxes certain bales of hemp and other fibers belonging to petitioner. The fibers had been brought from the Philippine Islands or from other places outside the United States. When assessed for the tax, they were stored in the original packages in which they had been imported, in petitioner's warehouse at its factory at Xenia...
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