The case involves whether a state can impose property taxes on foreign-owned cargo containers used in international commerce without violating the Commerce Clause of the Constitution. Six Japanese shipping companies owned these containers that pass through California during their international journeys. The containers were subject to property tax in Japan, and political subdivisions of California levied property taxes on some of the containers that were physically present in the state on March 1 of certain years. The trial court found that the average stay of a container in California is less than three weeks. The relevant facts are the containers' foreign ownership and international use, as well as the imposition of property taxes by a state on property used in international commerce.
Japan Line, Ltd. v. County of Los Angeles (1979)
Supreme Court of the United States
441 U.S. 434, 60 L. Ed. 2d 336, 99 S. Ct. 1813, 1979 U.S. LEXIS 20, SCDB 1978-085
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