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A. G. SPALDING & BROS. V. EDWARDS, 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

No. 710

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.

Page 262 U. S. 67

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