Wrought Iron Range Co. v. Rich
Idaho Supreme Court
APPEAL from the District Court of the Sixth Judicial District, for Bingham County. Hon. F. J. Cowen, Judge. Action to recover tax paid under protest. Judgment for defendant.
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APPEAL from the District Court of the Sixth Judicial District, for Bingham County. Hon. F. J. Cowen, Judge. Action to recover tax paid under protest. Judgment for defendant. Property that is shipped from another state into this state and placed in stores for general sale to the general public becomes mingled with the property of the state and is taxable under the state laws, but property that is sold by a corporation or individual in a foreign state, prior to its shipment, and is shipped into the state merely for the purpose of delivery, is not taxable, and to tax it is an unlawful…
1Opinion of the CourtMorgan, C. J.
Appellant, a corporation engaged at St. Louis, Missouri, in manufacturing ranges and in selling them throughout the country, consigned to itself at Blackfoot, in Bingham county, a carload consisting of sixty-six ranges and fixtures, which were not marked in any way whereby they might be severally described of distinguished one from another. Prior to making the shipment an agent of appellant had taken orders from residents of Bingham county for each of the ranges and had taken promissory notes in payment therefor, each of which contained the following provision :
“This note, is given for one…
2Cases cited4 opinions
- Brown v. HoustonSupreme Court of the United States · 1885
- Woodruff v. ParhamSupreme Court of the United States · 1869
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- Parks Bros. v. Nez Perce CountyIdaho Supreme Court · 1907
3Cited by3 opinions
- Century Distilling Co. v. DefenbachIdaho Supreme Court · 1940
- Tree Farmers, Inc. v. GoecknerIdaho Supreme Court · 1963
- Dávila Díaz v. Autoridad de Tierras de Puerto RicoSupreme Court of Puerto Rico · 1955