Publication Date
7-1976
Document Type
Casenote
Abstract
In Michelin Tire Corp. v. Wages the United States Supreme Court held that the assessment by the tax commissioners and tax assessors of Gwinnett County, Georgia, of a nondiscriminatory ad valorem property tax against petitioner's inventory of imported tires maintained at its wholesale distribution warehouse was not within the prohibition of the Import- Export Clause of the Constitution.
Recommended Citation
Swick, Michael F.
(1976)
"Taxes--Constitutional Law--Nondiscriminatory Ad Valorem Tax Not Prohibited by Import-Export Clause,"
Mercer Law Review: Vol. 27:
No.
4, Article 22.
Available at:
https://digitalcommons.law.mercer.edu/jour_mlr/vol27/iss4/22