Department of Revenue v. James B. Beam Co.
Annotate this Case
377 U.S. 341 (1964)
- Syllabus |
U.S. Supreme Court
Department of Revenue v. James B. Beam Co., 377 U.S. 341 (1964)
Department of Revenue v. James B. Beam Distilling Co.
Argued March 23, 1964
Decided June 1, 1964
377 U.S. 341
Respondent is a distributor of whisky produced in Scotland and shipped through United States ports directly to bonded warehouses in Kentucky. State law provided for a tax of ten cents per gallon on the importation of whisky into the State, which tax was collected while the Scotch whisky was in unbroken packages in the importer's possession. Respondent's claim for refund of the taxes on the basis of violation of the Export-Import Clause of the Constitution was upheld by the highest state court.
Held: A tax on the whisky, which retained its character as an import in the original package, was clearly proscribed by the Export-Import Clause, which was not, insofar as intoxicants are concerned, repealed by the Twenty-first Amendment. Pp. 377 U. S. 341-346.
367 S.W.2d 267 affirmed.