William Howard Taft

“ There has been a liberal construction of what is continuity of the journey, in cases where the court finds from the circumstances that export trade has been actually intended and carried through.
In Southern Pacific Terminal Co. v. Interstate Commerce Commission, 219 U.S. 498, 31 S.C.t. 279, 55 L. Ed. 310, cotton oil cake and meal destined for export was bought by the intending exporter in Texas, Oklahoma, and Louisiana. It was shipped to him on bills of lading and waybills showing the point of origin in those states and the destination at Galveston. ”

“ The Port of New Orleans has no facility or equipment for assembling or receiving from railroad tank cars cargoes of oil and loading it aboard ships for export. The tanks and equipment at St. Rose, a few miles above New Orleans, were constructed for that purpose. No oil is sold at St. Rose except what is exported. The only business conducted there is the unloading of oil from railroad tank cars into the storage tanks and the loading of the oil from the storage tanks aboard the tankers for shipment to England, France, and other foreign ports. ”

“ The use of the tanks at the point of transshipment cannot be distinguished from the storing of the lumber on the docks or in the slips between them till the vessel to carry it should be ready. The quickness of transshipment in both cases was the chief object each exporter plainly sought. In both cases the selection of the point of shipment and the equipment at that point were solely for the speedy and continuous export of the product abroad and for no other purpose. No lumber or oil was sold there but that to be exported. ”

“ It was held that they were free from local taxation in New Hampshire because they had begun the interstate trip and the cause of detention was to be found in the necessities of the passage and trip back to Maine, which was held to be continuous. ”

“ The principle of continuity of journey is shown in Railroad Commission of Ohio v. Worthington, 225 U.S. 101, 32 S.C.t. 653, 56 L. Ed. 1004, where coal from the Ohio mines intended for transportation on the lakes and stored for some weeks or months on docks in Cleveland for delivery beyond the lakes was held to be subject to interstate rates. So in Western Oil Co. ”