UNITED STATES SUPREME COURT DECISIONS ON-LINE
ALMY V. CALIFORNIA, 65 U. S. 169 (1860)
65 U. S. 169U.S. Supreme Court
Almy v. California, 65 U.S. 24 How. 169 169 (1860)
Almy v. California
65 U.S. (24 How.) 169
Syllabus
A stamp duty imposed by the Legislature of California upon bills of lading for gold or silver, transported from that state to any port or place out of the state, is a tax on exports, and the law of the state unconstitutional and void.
The case was a constitutional question entirely, and is stated in the opinion of the Court. clubjuris