Columbus Steel Supply Co. v. Kosydar

The principal question presented is whether appellant has so acted upon the imported pipe as to cause the pipe to lose its distinctive character as an “import,” within the meaning of that term as used in the Import Clause, Section 10 of Article I of the United *260States Constitution,1 and in paragraph one of the syllabus in Republic Steel Corp. v. Porterfield (1968), 14 Ohio St. 2d 101.2

The parties agree that any inquiry into state taxation of imported items must begin with a consideration of Brown v. Maryland (1827), 25 U. S. (12 Wheaton) 419. Two years after that decision, this court, in…