A. G. Spalding & Bros. v. EdwardsAnnotate this Case
262 U.S. 66 (1923)
U.S. Supreme Court
A. G. Spalding & Bros. v. Edwards, 262 U.S. 66 (1923)
A. G. Spalding & Bros. v. Edwards
Argued April 10, 11, 1923
Decided April 23, 1923
262 U.S. 66
1. A sale of goods made in this country to a commission merchant for a foreign consignee, for the sole purpose of export, and consummated only when the goods, addressed to the foreign consignee, are delivered by the vendor to the exporting carrier, is a step in their exportation, and, under Const., Art. I, § 9, cannot be taxed by the United States, even though the law under which the tax is imposed is a general one, not aimed specially at exports. P. 262 U. S. 67.
2. Goods were started in exportation when so delivered to the carrier, notwithstanding the fact that the bill of lading was not issued until later, and notwithstanding the possibility that the commission merchant, holding the title might change his mind and divert them from their foreign destination. P. 262 U. S. 69.
285 F. 784 reversed.
Error to a judgment of the district court dismissing the complaint in an action to recover money exacted by the government as a tax on a sale of goods.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.