Michelin Tire Corp. v. County of San Mateo

Opinion

SIMS, J.

Plaintiff, an importer of tires from Europe, has appealed from a judgment which denied it recovery of personal property taxes of $28,035.49 paid to defendant county under protest for the fiscal year 1972-1973. On appeal it contended that the goods assessed enjoyed an immunity from taxation under article I, section 10, clause 2 of the United States Constitution, 1 as interpreted in Brown v. Maryland (1827) 25 U.S. (12 Wheat.) 419 [6 L.Ed. 678], and Low v. Austin (1871) 80 U.S. (13 Wall.) 29 [20 L.Ed. 517], and that such immunity was not lost because the tires were unloaded from…