The Constitutional Implications Of The Yap State Excise Act In The Constitutional Structure Of The Federated States Of Micronesia

Nabeyan, Victor (2005-01-01). "The Constitutional Implications Of The Yap State Excise Act In The Constitutional Structure Of The Federated States Of Micronesia". Port Vila, Vanuatu: University of the South Pacific: 1–11.

Abstract: Final year law paper examining the constitutionality of the Yap State Excise Tax Act of 1979 as amended, with analysis of the Import Tax Clause (FSM Const. Art. IX §2(d)), Commerce Clause (Art. IX §2(g)), Equal Protection Clause, and Due Process Clause. The paper evaluates the Act in light of Innocenti v. Wainit (2 FSM Intrm. 86 (1986)) and U.S. federal jurisprudence including Brown v. Maryland and McGoldrick v. Berwind-White Coal Mining Co. It concludes that while the amendment may cure import-tax defects, the Act likely violates the Commerce Clause due to discriminatory application.