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MTC claimed that the contents of the warehouse were constitutionally free from state taxation because they were in their original containers. The county declared that the products were subject to the tax because they had been sorted and arranged for sale.\u003C\/p\u003E\n","question":"\u003Cp\u003EDid the Gwinnett County tax violate the Import-Export Clause by taxing goods that maintained the character of imports?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EThe Court affirmed the decision of the Georgia Supreme Court, finding the tax to be valid. The Court stated that the Framers of the Constitution had adopted the Import-Export Clause to give the federal government a source of revenue and the superior position to regulate such foreign trade. This was to overcome the problems under the Articles of Confederation where states lacked uniformity in import regulation, burdening inter-state trade. 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