City of Tacoma v. General Metals of Tacoma, Inc.

(dissenting) — I dissent. The court’s opinion expands the term export far beyond its constitutional meaning and I think gives it a significance never contemplated by the Constitution of the United States. Although a *565state may not tax exports per se, the court holds that it likewise cannot tax the process of exporting, nor the business of manufacturing, hauling, processing, financing, fabricating, warehousing or the transaction of any other business in connection with any of these processes affecting the article to be exported. Nearly everything destined for shipment to the ports for overseas…