. ▁Supreme ▁Court ▁constru ed ▁the ▁Import - Export ▁Cla use . ▁Chief ▁Justice ▁John ▁Marshall ▁delivered ▁the ▁opinion ▁of ▁the ▁court , ▁r uling ▁that ▁Maryland ' s ▁stat ute ▁viol ated ▁the ▁Import - Export ▁and ▁Com merce ▁Cla uses ▁and ▁the ▁federal ▁law ▁was ▁supre me . ▁He ▁alleg ed ▁that ▁the ▁power ▁of ▁a ▁state ▁to ▁tax ▁goods ▁did ▁not ▁apply ▁if ▁they ▁remained ▁in ▁their ▁" original ▁package ". ▁A ▁license ▁tax ▁on ▁the ▁im porter ▁was ▁essentially ▁the ▁same ▁as ▁a ▁tax ▁on ▁an ▁import ▁itself . ▁Despite ▁arg uing ▁the ▁case ▁for ▁Maryland , ▁future ▁chief ▁justice ▁Roger ▁Tan ey ▁admitted ▁that ▁the ▁case ▁was ▁correctly ▁decided . ▁ ▁Background ▁In ▁ 1 8 2 1 , ▁the ▁Maryland ▁legisl ature ▁passed ▁a ▁law ▁which ▁required ▁anyone ▁who ▁sold ▁imported ▁items ▁to ▁obtain ▁a ▁license , ▁cost ing ▁fifty ▁dollars ▁( appro xim ately ▁$ 1 0 7 6 ▁in ▁ 2 0 1 6 ▁dollars ), ▁before ▁the ▁imported ▁goods ▁could ▁be ▁leg ally ▁sold ▁in ▁the ▁state . ▁The ▁pla int iff ▁was ▁charged ▁with ▁importing ▁one ▁package ▁of ▁dry ▁goods ▁and ▁s elling ▁it ▁without ▁a ▁license . ▁Coun sel ▁for ▁the ▁pla int iff ▁cont ended ▁that ▁this ▁viol ated ▁two ▁cla uses ▁of ▁the ▁U . S . ▁Constitution : ▁the ▁Import - Export ▁Cla use ▁and ▁the ▁Com merce ▁Cla use . ▁ ▁The ▁Import ▁Ex port ▁Cla use ▁( Art icle ▁I , ▁Section ▁ 1 0 , ▁Cla