stevedoring
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 302 U.S. 90 - Puget Sound Stevedoring Co v. Tax Commission of State of Washington · 1937Most cited · 252 citing opinions
A stevedore who in person or by servants does work so indispensable is as much an agency of commerce as shipowner or master. The business of loading and unloading being interstate or foreign commerce, the state of Washington is not at liberty to tax the privilege of doing it by exacting in return therefor a percentage of the gross receipts.