R. J. REYNOLDS TOBACCO CO. v. DURHAM COUNTY

No. 85-1021.

479 U.S. 130 (1986)

R. J. REYNOLDS TOBACCO CO. v. DURHAM COUNTY, NORTH CAROLINA, ET AL.

Supreme Court of United States.

Decided December 9, 1986


Attorney(s) appearing for the Case

Erwin N. Griswold argued the cause for appellant in both cases. With him on the briefs were Bob C. Griffo, Hugh Calkins, Kathleen B. Burke, John C. Duffy, Jr., James W. McGrath, Thomas L. Kummer, and John A. Cocklereece, Jr.

Rex E. Lee argued the cause for appellees in both cases. With him on the brief were Carter G. Phillips, S. C. Kitchen, Thomas Russell Odom, P. Eugene Price, Jr., Jonathan V. Maxwell, and John G. Wolfe III.


JUSTICE BLACKMUN delivered the opinion of the Court.

This case1 presents the narrow but important question whether a State may impose a nondiscriminatory ad valorem property tax on imported goods stored under bond in a customs warehouse and destined for domestic manufacture and sale.

I

Appellant R. J. Reynolds Tobacco Company is a New Jersey corporation with its principal office...

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