Arthur Walter Seed Co. v. McClure

This case involves the question of whether seed corn stored in appellant’s warehouse in Indiana, where it had been transported from Illinois, remained an article of interstate commerce1 and thus exempt from Indiana personal property tax, or whether it had acquired a taxable situs in Indiana so as to be subject to the tax.

According to appellant’s complaint it is an Illinois Corporation having its principal office in Grand Ridge, Illinois, and is admitted to do business in Indiana. That prior to March 1, in each of the years 1951 and 1952, appellant shipped seed corn from Illinois into Indiana…