Republic Steel Corp. v. Porterfield

The question before the court is whether a tax assessment by the state of Ohio upon an import— manganese ores — while in storage in a United States Customs bonded warehouse, in its original form as imported and before being used by the importer for the purposes for which it was imported, is an invasion of the prohibition against state taxation under the provisions of Clause 2, Section 10, of Article I of the federal Constitution? This clause reads:

*103“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…