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Department of Revenue v. James B. Beam Co., 377 U.S. 341 (1964)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Department of Revenue v. James B. Beam Co., 377 U.S. 341 (1964)
Department of Revenue v. James B. Beam Distilling Co. No. 389 Argued March 23, 1964 Decided June 1, 1964 377 U.S. 341
CERTIORARI TO THE COURT OF APPEALS OF KENTUCKY
Syllabus
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package, was clearly proscribed by the Export-Import Clause, which was not, insofar as intoxicants are concerned, repealed by the Twenty-first Amendment.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. 341-346.
367 S.W.2d 267 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Department of Revenue v. James B. Beam Co., 377 U.S. 341 (1964) in 377 U.S. 341 Original Sources, accessed June 17, 2024, http://www.originalsources.com/Document.aspx?DocID=GCP62VSI5WBIGT7.
MLA: U.S. Supreme Court. "Syllabus." Department of Revenue v. James B. Beam Co., 377 U.S. 341 (1964), in 377 U.S. 341, Original Sources. 17 Jun. 2024. http://www.originalsources.com/Document.aspx?DocID=GCP62VSI5WBIGT7.
Harvard: U.S. Supreme Court, 'Syllabus' in Department of Revenue v. James B. Beam Co., 377 U.S. 341 (1964). cited in 1964, 377 U.S. 341. Original Sources, retrieved 17 June 2024, from http://www.originalsources.com/Document.aspx?DocID=GCP62VSI5WBIGT7.
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