JAPAN LINE, LTD. v. COUNTY OF LOS ANGELES

No. 77-1378.

441 U.S. 434 (1979)

JAPAN LINE, LTD., ET AL. v. COUNTY OF LOS ANGELES ET AL.

Supreme Court of United States.

Decided April 30, 1979.


Attorney(s) appearing for the Case

Peter L. Briger argued the cause for appellants. With him on the briefs were Sheldon S. Cohen and Reed M. Williams.

James Dexter Clark argued the cause for appellees. With him on the briefs was John H. Larson.

Kent L. Jones argued the cause pro hac vice for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General McCree, Assistant Attorneys General Babcock and Ferguson, Leonard Schaitman, and Ernest J. Brown.*


MR. JUSTICE BLACKMUN delivered the opinion of the Court.

This case presents the question whether a State, consistently with the Commerce Clause of the Constitution, may impose a nondiscriminatory ad valorem property tax on foreign-owned instrumentalities (cargo containers) of international commerce.

I

The facts were "stipulated on appeal," App. 29, and were found by the trial court, id., at 33-36...

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