Michelin Tire Company v. Administrator of Wages 423 U.S. 276 (1976)
MICHELIN TIRE COMPANY v. ADMINISTRATOR OF WAGES 423 U.S. 276 (1976)
Opening the way for increased local revenue, a unanimous Court overruled Low v. Austin (1872) and sustained a state property tax on imported goods even though they retained their character as imports. The Court held that the import-export clause did not prohibit such a tax if it were imposed without discrimination on all goods in the state.
(see also: Original Package Doctrine.)