Connell Rice & Sugar Co., Inc. v. County of Yolo

This appeal involves the validity of an ad valorem tax assessed by the County of Yolo on March 1, 1974, on certain rice owned by appellant. Appellant paid the tax and then instituted this action for a refund of the amount paid. It contends that the assessment was void in its entirety on the ground that the rice at the time of the assessment was in the export stream of commerce and constitutionally immune from local taxation under Article 1, § 10 of the Constitution of the United States.

STATEMENT OF FACTS

Appellant is a New Jersey corporation engaged as a broker in the purchase and sale of rice and sugar. Appellee is a body corporate and a political subdivision of the state of California.

On February 7, 1974, the United States Department of Agriculture issued an authorization to Khmer Republic [Khmer] to purchase rice in the United States. Acting under this authorization, Khmer issued its invitation for bids on February 7,1974. On February 13, 1974, appellant offered to sell the rice, and on February 15, 1974, confirmed the acceptance of the offer and issued its declaration of sale. Between December 12, 1973, and March 5, 1974, Farmers’ Rice Cooperative delivered by common…