Michelin Tire Corp. v. Lindley

This cause centers on the import-export clause, Section 10, Article I of the United States Constitution which provides, in part, that: “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 laws * * *.”

In Michelin Tire Corp. v. Wages (1976), 423 U. S. 276, the Supreme Court of the United States upheld a Georgia ad valorem property tax with regard to imported tires and tubes, and specifically overruled its decision in Low v. *314Austin (1872), 13 Wall. 29, which had held that the…