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.
Swick, Michael F.
"Taxes--Constitutional Law--Nondiscriminatory Ad Valorem Tax Not Prohibited by Import-Export Clause,"
Mercer Law Review: Vol. 27:
4, Article 22.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol27/iss4/22