Empresa Siderurgica v. County Merced Et Al‪.‬

There was a cement plant in Merced County, California, which was sold to petitioner -- a corporation of Colombia -- for export to South America. An export license was obtained and a letter of credit in favor of the seller deposited here. Title passed and possession was taken for the purchaser. A company, which was a common carrier, was employed to do the dismantling and packaging for shipment. As the dismantling proceeded, shipments were labeled with appellants name as consignee and delivered to a rail carrier.