ALMY V. CALIFORNIA, 65 U. S. 169 (1860)
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U.S. Supreme Court
Almy v. California, 65 U.S. 24 How. 169 169 (1860)
Almy v. California
65 U.S. (24 How.) 169
Syllabus
A stamp duty imposed by the Legislature of California upon bills of lading for gold or silver, transported from that state to any port or place out of the state, is a tax on exports, and the law of the state unconstitutional and void.
The case was a constitutional question entirely, and is stated in the opinion of the Court.