Simon v. County of Los Angeles

Plaintiffs, a partnership known as Commercial Steel Company, brought two actions (consolidated for purposes of appeal) to recover taxes paid under protest , to defendant county of Los Angeles for the years 1952 and 1953, respectively. The taxes were levied upon imported articles. The question is whether article I, section 10, clause 2 of the United States Constitution was violated. That section applies to foreign commerce, while interstate transactions fall within article I, section 8, clause 3. Plaintiffs prevailed in both actions and the county appeals.

A determination of what constitutes,…