Oliver Wendell Holmes, Jr.

“ The very act that passed the title and that would have incurred the tax had the transaction been domestic, committed the goods to the carrier that was to take them across the sea, for the purpose of export and with the direction to the foreign port upon the goods. The expected and accomplished effect of the act was to start them for that port. The fact that further acts were to be done before the goods would get to sea does not matter so long as they were only the regular steps to the contemplated result. Getting the bill of lading stands no differently from putting the goods on board ship. ”

“ Scholtz & Co. thereupon sent to the plaintiff in writing, dated December 10, 1918, this:
'Export order from Scholtz & Co., Shipping and Commission Merchants. * * * Please ship on or before the _____ per steamer _____. Rush. * * * Errors in weight often entail heavy fines in Foreign Customs Houses, therefore be careful when weighing and marking Goods, as we shall hold you responsible for any fines caused through your errors. Cases or crates must be made to fit Goods as duty is paid by Gross weight. Shipping mark and number to be put on packages. [As above, with statement of the goods wanted.] ”

“ Ct. 126, 62 L. Ed. 295. Articles in course of transportation cannot be taxed. William E. Peck & Co. v. Lowe, 247 U.S. 165, 173, 38 Sup. Ct. 432, 62 L. Ed. 1049. So we return to the question that we have stated. ”