Odom Co. v. King County

(dissenting) — Nearly every commodity these days in one way or another identifies with interstate commerce. Alcoholic liquor is no exception. But the fact that plaintiff’s liquor arrived in interstate commerce and will one day depart in interstate commerce does not, I think, immunize it from local taxation. Unless the stock of merchandise is in actual transit, it is taxable. If there is a break in the transit so that the commodity comes to rest in this state, it is subject to local nondiscriminatory property taxes here. 15 C.J.S. Commerce § 104 (1967 ed.).

Whether there has been a taxable…