,_ ,. ,-. _(/~~~..
AUSTIN
c
Arbi61, I, Seotion.8; of thr Oonstitution Or the
UEl4ed S%at+w; xba&a in part M follvwm
"lb tin&Mi8 8ba11hW DOWVX... tt0
regulate Oomnoroa with tewUn Xations, and
emonfgthv 8everal State+ and with 8bho Xndiu
-lk lb ea ; l . .*
Tha t mwvr is vxpleiavcl la ll Amriwu Juqtsprudenoo 14 In
word8 ae t0110ws:
*. . . ‘9Jspansrto asgulateoelmnbrob’ WitE
Sorbfgnnatlow, confexnil upon Otmgxese by the
coMtitutlon, is exelwsvo and pl+narg;its ex-
emisd m&y not ba l@i$.asU, qualifWl; OS impeded
to any sltent by atatb aatloo. In feat it ha8
bees .intlaatatl t5at tha pwer or Ce~xese where
eXOrei844 in r98p40* Of font.@ @oIEn.bXOV may bv
broader than uhsrs ~rer&md 88 t~.titarstate
aommemab.
oTEe vaier to regulate oocxwrw with for-
bll4ranOber ship,
rnd the bringing ef
tks %ited States.*
.
420
Ap 1ltr r ineCiao t th eUnited 8tatb8 fntarml R b t-
*t&b Cede abarr 4hrr4 Ccmgzaas haa ,irPpoaad a Quty on omQ*
~trolarua iPlpea%*U into tba Unite States an& on gwfina
uut lubrioabbsg olla oold in tlxa 8nlted B&es. Title S$,
B464iOnB MlL# s4ls, SMSO‘aa8 wtl, unihsa mat68 Cod.
kseotatad. 8OWb?U’, 8uoh pWblOt8 aP@ 4xQslpt fmi!z 8&d
duties &$ they arb mnd0 iroP iqmrtsd owuwditibe titad (Ll’4
Buly axporteQ and a bond guaranWoing aeh pemt8tl as ra-
quind by Ian. Saetien-1X Title 19, %&tad 8tBb48Code ,.
AnAQtn4ed. Fbrba in pAT8 a4 i ollowat
"All arti aahifao4umd in whole er in.
pati of tipovtea mrtetinlo, or taf materials eub-
jeoS to Ented-revsaw tau, end iotradad ior
arportatien without 0aing obarqd with duty, tid
withou4 hf+d.ng 6n titeral-xavanue stamp affix&
thesesto, &b&A, War auoh ngulatlem baa 4ho
Seonbary of the Tkoasury may pranoriba, in order
to be PO msnuf8otured 8~63 bxportsit, be sada end
daufsct~rsd 14 bendall ramhot&s\seodnilar to
~those Norm and dssign%Qed in Tnasury Ragula-
tions aa boa&ad ~wnrehoueas, olar6 olxr Provide&,
That th8 IEaWfnOt~P Of 8uch 8~iOlbfC Sh8u
first ~p,lvtureatisf%atory bon&a fat thi faithful
ob5erWms of till tsbe protioiooa of 24~ a& of
such r6gufatlona ns akall be prewrlba8 by the
8aontarp of the hoaimryr . . .
*%?henovar gooda manufaoturad 3.n any bonled
warehouse eetubllahad under the p10QiBi0M of
tha pr6oedingparagraph e&l1 be axpor4ad &ire&.-
ly therefrem or shall be duly lathr for Wane-
portatfon and izabdlato exportation under the
sAperoi5ior: cf thb propar offieer who shall be
duly ds6ignatsd for thef purpow, ewh good8
akzall be erSnj@ fmfs duty 6A4 from thb T4qUir4-
CebAts, relatiw to rnTMU4 ataapB.”
Z-ha oll clJd the produate In tbla oame have bean
handled udar ths aupervlslen cad regulation of tks united
Stasae Ooraromrnt throughout tha entire time thaf ware in
Texae . Xc ~azmot eaaape the oonolu8ioa tUten attearpt dfl
blm gas* or tale mate or luae, or any 'subdiYi~lon thereor,
to tax aabl preAua6~ would oezutittaks 1~21iatsriereaoa rith
fo~oI&n oemmema~ This eonulwion &s borao ou$ by tb hola-
lag in t& uam oi lMk~ldd3k v. OPrlrOil Oorgoratlen,300
U. 8. 414, &4 L. ICd. MO; 80 f3ug. Qt. AM, in wisioh the City
oS~erIorkattaapOsdt0 iPrperr0 6ralw Boxoath sala or
~~tl'0~WB1 EodUOt5. that had bewi Yefined from, im~r$ed aruda
otl axi@ BoEA fo vesrrele ra(tamd io$cvei~ -roe, tb.
same having beon dona under a bond, in aeoordraoo with the
Podoral mtatut+, ported r0r tha Q\arpar,Ooi grurulteaing that
the s#fmfaottue$ pPOduots would b* exported SO t&t they
wo uld laoapd owtaln Pelleml duties) end in holding that
the aity oould sot impose auoh k tmz the Suprae Cowt 0r
the UnItad Btabrr said8
n~roa the the 0r importmion wii th0
moment whsn bha bunker 'Cb oil lr laden en vea-
r eli
la f#@%
Bd
nfo r eig
War de,
hhe
la r p o rpted
et-
rolrua aPX it6 moduot, tka ihol oil, ti reg-
m&fat& ~&O&D the ~01~180~
mas8 Or gooda ati DI'OP-
e&y within tba state, and Is rubJe6tto the
BIQWY~S~O~~ MQ OCIIWO~ 0r rwriL OW~~XUU~-
floors.. It cannot lawfuLly be ramwed froai the
md~0ttwig wibr8h0u60~~08bptr0r di3lhrp r0r
~~83 a8 ruta to (I VOES~ engr~ed in r0mgn OODI-
meme Andylt cmmot lawft~lly be divertah trooa
maoh destination wad use end emnot, after do-
livery to the vebtae1, be 1and.d in the United
mates. Throughout, the 011 is subjwot to tha
obligation or mspmAent*s bonda that it shall
rumi uxdbr such supervision end aontrol and
shall not be diverted from ita ultimate d@stina-
tion a8 &ipSv store8.
*mid0 942 0r ttis cwtcBs aegtchti0nr 0r
1931 provides that %mrohandi8s in bonded were-
house ia not subjeot to loorp, attaahmnt, or
otherDroae#e ci a State oourt. ..' and t!Irt
rimported good8 in boxled rarehcuas fare exempt
r1-018taxation under the gememil *WB 0r aho
8evsl-81 5tates. . . .
The statutes and regulations taken to-
ðer operate as regtiationo or r0rdgln corn-
wrce, ae tb Isglalat~va history shc~8 they
m-7
422
Ronorablo Ei,L. Waahbuxm, Pa&m S
mare Intended to do. . . .
*. . . The oon@asalonal re~ulatlon, read
in the light of it6 purpole, In tantaamount to a
doolarat;lonthat In order to ao~oPlpl.ielr oonsti-
tutfondly per!e%ssibls endo, the iqotied ~lbr-
ohandias~~shdllnot booewe a prt of tha ocfmon
aabo oi Wxable proprr%J within t&e #Pate, pent?-
ing its dispositionas 6hipS' store8nod shall
i not kcoma subjsot to tb state taxing Dower.
.The state tar fn the ol.roumtEne*B awt
ioil no tininrriiqtmmntaf tb oongressioaal
regulation 0r ths oamerae. . . .4
Our ammmr to your question is that the Imported
@mad@ all and the refhed: yrMuots rbatt~*hiahyou ask,
aad uhfoh are oo~ered by tho bond posted %n aooordanoa
with Seotion 1311, Title 19, 5. 6. C. A., are not subjrot
to Stats an4 County ad ~elorem tams.
Ceail C. Rotsoh
Ass1st(*nt
Untitled Texas Attorney General Opinion
Combined Opinion