The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transporting oil on the Mississippi and Ohio Rivers. These vessels were registered in Ohio but stopped in Ohio only occasionally for fuel or repairs. The maximum distance traversed by these vessels on waters bordering Ohio was 17½ miles. An ad valorem personal property tax levied by the Tax Commissioner of Ohio on all these vessels was upheld by the Supreme Court of Ohio. On appeal, held, reversed, Justices Black and Minton dissenting. Since these vessels are subject to the property taxes of other states on an apportionment basis, the domiciliary state is precluded from taxing the entire value of the vessels. Standard Oil Co. v. Peck, 342 U.S. 382, 72 S.Ct. 309 (1952).
David W. Rawlinson S.Ed.,
CONSTITUTIONAL LAW-COMMERCE CLAUSE-STATE TAXATION OF VESSELS ENGAGED IN INTERSTATE COMMERCE,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol51/iss3/10