Port Cities in California Imposed a Property Tax on Cargo

Multiple Choice

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:

A) constitutional because it was on foreign-owned property
B) constitutional because it was imposed the same on all containers, regardless of ownership
C) unconstitutional interference with states' rights
D) unconstitutional interference with the exclusive federal taxing power
E) none of the other choices