WHEELING STEEL CORP. v. PORTERFIELD

No. 41068.

14 Ohio St. 2d 85 (1968)

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

Supreme Court of Ohio.

Decided April 24, 1968.


Attorney(s) appearing for the Case

Mr. Carlton S. Dargusch, Jr., Mr. Roger F. Day and Mr. Burr A. Horn, Jr., for appellant.

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


HERBERT, J.

This appeal requires this court to determine when imported fungible goods, such as iron ore, cease to be imports under the provisions of Clause 2 of Section 10, Article I of the Constitution of the United States, which reads:

"No state shall, without the consent of the Congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws; and the net Produce of all Duties and Imposts...

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