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XEROX CORP. v. COUNTY OF HARRIS

No. 81-1489.

459 U.S. 145 (1982)

103 S.Ct. 523

74 L.Ed.2d 323

XEROX CORP. v. COUNTY OF HARRIS, TEXAS, ET AL.

Supreme Court of United States.

Decided December 13, 1982.

Attorney(s) appearing for the Case

Alfred H. Hoddinott, Jr., argued the cause and filed briefs for appellant.

Cheryl Helena Chapman argued the cause for appellees. With her on the brief for appellee City of Houston was Jay D. Howell, Jr. John J. Greene filed a brief for appellee County of Harris.*

CHIEF JUSTICE BURGER delivered the opinion of the Court.

We noted probable jurisdiction to decide whether a state may impose nondiscriminatory ad valorem personal property taxes on imported goods stored under bond in a customs warehouse and destined for foreign markets. The Texas Court of Civil Appeals held such taxes constitutional.

I

Appellant Xerox Corp. is a New York corporation engaged in the business of manufacturing and selling business machines...

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