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SUMITOMO FOREST. CO., LTD. OF JAPAN v. THURSTON CTY., WASH.

No. 72-2395.

504 F.2d 604 (1974)

SUMITOMO FORESTRY CO., LTD. OF JAPAN, Plaintiff-Appellee, v. THURSTON COUNTY, WASHINGTON, a legal subdivision of the State of Washington, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

October 8, 1974.

Attorney(s) appearing for the Case

William L. Britton, Deputy Pros. Atty., Olympia, Wash., for defendant-appellant.

Thomas G. Holcomb, Seattle, Wash., for plaintiff-appellee.

Before HUFSTEDLER and WRIGHT, Circuit Judges, and WILLIAMS, District Judge.

OPINION

EUGENE A. WRIGHT, Circuit Judge:

In this case we must decide whether Thurston County, Washington, may impose an ad valorem tax on logs stored at the Port of Olympia awaiting ships for transportation to Japan. The district court held that the logs were in the process of exportation and that the tax was, therefore, a state imposed duty on exports prohibited by Article I, Section 10, Clause 2, of the United States Constitution.

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