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D taxes foreign insurance companies 3% of their premiums collected in the state as a condition of receiving a certificate of authority to carry on the business of insurance. P claims that the tax discriminates against interstate commerce and in favor of local business. D maintains that the tax is valid in view of the McCarran Act, where it is claimed Congress has consented to continuance of this form of taxation and thus has removed any possible constitutional objection which otherwise might exist. P asserts Congress has not done this, and even if it did, it could not do so. The State Supreme Court held the tax not to be in violation of the commerce clause. The Supreme Court granted certiorari.

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