United States Supreme Court Cases & Opinions

U.S. Supreme Court

Standard Oil Co. v. Peck, 342 U.S. 382 (1952)

Standard Oil Co. v. Peck

No. 184

Argued January 3-4, 1952

Decided February 4, 1952

342 U.S. 382

Syllabus

Ohio levied an ad valorem personal property tax on all the boats and barges owned by appellant, an Ohio corporation, and employed in transporting oil along the Mississippi and Ohio Rivers. The main terminals are in Tennessee, Indiana, Kentucky, and Louisiana. The vessels are registered in Cincinnati, but they neither pick up nor discharge oil in Ohio, they stop in Ohio only for occasional fuel or repairs, they traverse a maximum of only 17 1/2 miles of waters bordering Ohio, and they were almost continuously outside Ohio during the taxable year.

Held: since the vessels would be subject to taxation on an apportionment basis in several other states, the Ohio tax on their full value violates the Due Process Clause of the Fourteenth Amendment. Pp. 342 U. S. 382-385.

155 Ohio St. 61, 98 N.E.2d 8, reversed.

The Supreme Court of Ohio sustained an ad valorem tax on the entire value of appellant's boats and barges employed in interstate commerce. 155 Ohio St. 61, 98 N.E.2d 8. On appeal to this Court, reversed, p. 342 U. S. 385.