In Japan Line, Ltd. v. County of Los Angeles, the Supreme Court held that is was constitutional for California to tax foreign commerce, so long as the tax was correctly apportioned.

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In Japan Line, Ltd. v. County of Los Angeles, the Supreme Court held that California's tax on foreign commerce was unconstitutional because it violated the Commerce Clause and the Import-Export Clause, as it risked double taxation and interfered with federal uniformity in foreign trade.