St. Louis v. Ferry Co.
Is it still good law? What later courts have actually done to this case.
Status
More on how this was screened
The 2 confirmed treatments are listed below; the remaining citing opinion applied the case's rule.
3 later cases cite St. Louis v. Ferry Co.; 3 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.
Relying on St. Louis v. Ferry Co.?
This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.
Treatments
Overruled
-
The Supreme Court rejected St. Louis's rationale that the State of domicile could claim the whole tax on vessels moving in interstate commerce and adopted apportionment among the States.
Standard Oil Co. v. Peck · Supreme Court of the United States · filed
Under the earlier view governing the taxability of vessels moving in the inland waters (St. Louis v. Ferry Co., 11 Wall. 423; Ayer & Lord Tie Co. v. Kentucky, 202 U. S. 409; cf. Old Dominion S. S. Co. v. Virginia, 198 U. S. 299), Ohio, the state of the domicile, would have a strong claim to the whole of the tax that has been levied. But the rationale of those cases was rejected in Ott v. Mississippi Barge Line Co., 336 U. S. 169, where we held that vessels moving in interstate operations along the inland waters were taxable by the same standards as those which Pullman’s Car Co. v. Pennsylvania, 141 U. S. 18, first applied to railroad cars in interstate commerce.
Read the full opinion on CourtListener →
Declined to Follow
-
The Oregon Supreme Court declined to follow St. Louis's home port rule because later Supreme Court precedent governed vessel taxation.
Smith v. Columbia County · Oregon Supreme Court · filed
The early decisions of the United States Supreme Court followed this rule. See, St. Louis v. The Ferry Co., 11 Wall 423, 20 L Ed 192; Hays v. The Pacific Mail Steamship Co., 17 How 596; Morgan v. Parham, 16 Wall 471. That is not the rule of law that now governs and as announced in Ott v. Mississippi Valley Barge Line, supra.
Read the full opinion on CourtListener →
Does this case still carry your argument?
Describe your facts. Ezel reads St. Louis v. Ferry Co. and the cases that treated it, then tells you whether it still holds for your situation, with citations.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace