Continental Grain Co. v. State

This appeal concerns taxes assessed by the state, defendant (appellant), upon the gross income derived from Longview grain-storage operations of plaintiff (respondent) , during the 4 years, 1957 through 1960.

Plaintiff received more than 3% million tons of grain at its terminal export elevator and warehouse at tidewater during the period in question. Approximately half that amount was received from points outside the state via rail, truck or barge, and nearly all eventually was exported by ship to foreign destinations. All activities involved in unloading the carriers upon arrival and…