REPUBLIC STEEL CORP. v. PORTERFIELD

No. 41069.

14 Ohio St. 2d 101 (1968)

REPUBLIC STEEL CORP., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 24, 1968.


Attorney(s) appearing for the Case

Messrs. Bricker, Evatt, Barton & Eckler, Mr. William S. Evatt, Mr. William R. Chadeayne and Mr. Elbert J. Kram, for appellant.

Mr. William B. Saxbe, attorney general, and Mr. Edgar L. Lindley, for appellee.


HERBERT, J.

The question before the court is whether a tax assessment by the state of Ohio upon an import— manganese ores—while in storage in a United States Customs bonded warehouse, in its original form as imported and before being used by the importer for the purposes for which it was imported, is an invasion of the prohibition against state taxation under the provisions of Clause 2, Section 10, of Article I of the federal Constitution? This clause...

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