Michelin Tire Company v. Administrator of Wages 423 U.S. 276 (1976)

• Author: David Gordon
• Pages: 1725

Page 1725

Opening the way for increased local revenue, a unanimous Court overruled Low v. Austin (1872) and sustained a state property tax on imported goods even though they retained their character as imports. The Court held that the IMPORT-EXPORT CLAUSE did not prohibit such a tax if it were imposed without discrimination on all goods in the state.

DAVID GORDON

(1986)

(SEE ALSO: Original Package Doctrine.)