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KOSYDAR v. NATIONAL CASH REGISTER CO.

No. 73-629.

417 U.S. 62 (1974)

KOSYDAR, TAX COMMISSIONER OF OHIO v. NATIONAL CASH REGISTER CO.

Supreme Court of United States.

Decided May 20, 1974.

Attorney(s) appearing for the Case

Dwight C. Pettay, Jr., Assistant Attorney General of Ohio, argued the cause for petitioner. With him on the briefs were William J. Brown, Attorney General, and Maryann B. Gall, Assistant Attorney General.

Roger F. Day argued the cause for respondent. With him on the brief was Carlton S. Dargusch, Jr.

MR. JUSTICE STEWART delivered the opinion of the Court.

The Import-Export Clause of the Constitution, Art. I, § 10, cl. 2, provides:

"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 it's inspection Laws: and the net Produce of all Duties and Imports, laid by any State on Imports or Exports, shall be for...

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