Port cities in California imposed a property tax on cargo containers used by Japanese ships for loading and unloading cargo. The Supreme Court held the tax:

Question

Quizplus · Accepted Answer

The tax imposed by port cities in California on cargo containers used by Japanese ships for loading and unloading cargo is considered an unconstitutional interference with foreign trade since it is targeted specifically at foreign-owned property. Such a tax puts an undue burden on foreign trade and has the potential to create unequal treatment of foreign entities in comparison to domestic entities.

Port Cities in California Imposed a Property Tax on Cargo