Poli Sci Teaching Assistant

From Chapter: Power to Tax and Spend

What did the Supreme Court hold in United States v. United States Shoe Corporation (1998)?
The Court held that the Harbor Maintenance Tax (HMT), part of a federal law for the maintenance and development of harbors for shipping, violated the Export Clause which prohibits any tax on exports from the U.S. The Court held the HMT was a tax rather than a permissible user fee.