United States Plywood Corp. v. City of Algoma

The question for decision is whether clause 2 of sec. 10 of art. I of the constitution of the United States prohibits the imposition of the city’s general property tax on the veneer and lumber imported by the plaintiff from other nations, which are still in the original package or form in which imported, but which are held and needed for the manufacturer’s current operational needs.

*570The constitutional provision is as follows:

“No state shall, without the consent of the congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection…