Orr Felt & Blanket Co. v. Schneider

0’Neill, J.

Section 10, Clause 2, Article I of the United States Constitution provides:

“No state shall, without the consent of Congress, lay *18any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws * * This is a constitutional prohibition against state taxation of imports.

The landmark case in this field is Brown v. Maryland (1827), 12 Wheat. 419, 441, 6 L. Ed. 678. That was an import-for-sale case. Chief Justice Marshall said:

“ * * * when the importer has so acted upon the thing imported, that it has become incorporated and mixed up…