Legal Opinion
Connell Rice & Sugar Co., Inc. v. County of Yolo
Court of Appeals for the Ninth Circuit
Decided February 13, 1978No. 75-2840Published
1Opinion of the Court
KILKENNY, Circuit Judge:
This appeal involves the validity of an ad valorem tax assessed by the County of Yolo on March 1, 1974, on certain rice owned by appellant. Appellant paid the tax and then instituted this action for a refund of the amount paid. It contends that the assessment was void in its entirety on the ground that the rice at the time of the assessment was in the export stream of commerce and constitutionally immune from local taxation under Article 1, § 10 of the Constitution of the United States.
STATEMENT OF FACTS
Appellant is a New Jersey corporation engaged as a broker in the…
2Cases cited9 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Empresa Siderurgica, S. A. v. County of MercedSupreme Court of the United States · 1949
- Kosydar v. National Cash Register Co.Supreme Court of the United States · 1974
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