Document: 451 U.S. 725 101 S.Ct. 2114 68 L.Ed.2d 576 State of MARYLAND et al., Plaintiffs,v.State LOUISIANA. No. 83, Orig. Argued Jan. 19, 1981. Decided May 26, Syllabus In this original action, several States, joined by the United Federal Energy Regulatory Commission (FERC), and a number pipeline companies, challenge constitutionality Louisiana's tax on "first-use" any natural gas brought into Louisiana which was not previously subjected to taxation another or States. The primary effect tax, is imposed produced in federal Outer Continental Shelf (OCS)and then piped processing plants and, for most part, eventually sold out-of-state consumers. first-use statute (Act), as well provisions other statutes, provides exemptions from credits whereby consumers OCS part are burdened but it uniformly applies moving out State. Section 47:1303C Act declares that "the shall be deemed cost associated with uses made owner preparation marketing gas," prohibits attempt allocate party except ultimate consumer. A Special Master filed reports, including one recommending motion dismiss jurisdictional grounds denied, plaintiff States' judgment pleadings denied further evidentiary hearings conducted. Exceptions were reports. Held: 1. exceptions Master's recommendation rejected. Pp. 735-745. (a) First-Use Tax, while pipelines, passed Thus major purchasers whose has increased direct result imposition directly affected "substantial real" way so justify exercise Court's jurisdiction under Art. III, § 2, cl. Constitution, such over cases "State Party," 28 U.S.C. 1251(a) (1976 ed., Supp. III), Court have "original exclusive all controversies between two more States." Jurisdiction also supported interests parens patriae, acting protect their citizens substantial economic injury presented Tax. Pennsylvania v. West Virginia, 262 553. 735-739. (b) This case an appropriate 1251(a), even though state-court actions pending constitutional issues raised here presented. Neither nor FERC named state actions, they sought intervene therein. affecting millions 30 States implicates serious important concerns federalism fully accord purposes reach jurisdiction. justified because affects administration area therefore nonexclusive jurisdiction, 1251(b)(2) suits against Arizona New Mexico, 425 794, 96 1845, 48 376, distinguished. 739-745. 2. Plaintiffs' hearings, sustained. 746-760. violates Supremacy Clause. Under Natural Gas Act, determining producer costs task first instance, subject judicial review. exercising its authority regulate determination proper allocation interstate sale consumers, normally allocates marketable hydrocarbons extracted course "dried" gas, insisting owners bear fair share expense rather than passing However, amount forecloses seeking reimbursement payment third purchaser may processing. inconsistent scheme must give way. Cf. Northern Co. Corporation Comm'n Kansas, 372 84, 83 646, 9 601. 746-752. Tax unconstitutional Commerce flow wells, through Louisiana, pipelines constitutes commerce "interrupted" certain events continual commerce. impermissibly discriminates favor local necessary various exclusions provided statutes substantially protected impact whereas tax. Nor can "compensatory" compensating State's severance production since no sovereign interest being compensated resources federally owned land. 753-760. report sustained overruled part. Stephen H. Sachs, Baltimore, Md., Stuart A. Smith, Washington, D.C., Frank J. Peragine, Orleans, La., intervenor Pipeline Companies. Eugene Gressman, D.C. Robert G. Pugh, Shreveport, defendant. Justice WHITE delivered opinion Court. 1 "First-Use Tax" principally (OCS), violative Clause Constitution. 2 * lands beneath Gulf Mexico large reserves oil gas. Initially, these could developed due technological difficulties off-shore drilling. 1938, drilling rig constructed off coast advent new technologies, offshore become commonplace.1 Exploration development industries providing percentage used country.2 Most underlying refining located coastal portions where "dried"—the liquefiable gathered removed—on distribution It estimated 98% processed 2% remainder consumed within Louisiana.3 contractual arrangements companies vary. often, sells at wellhead, although retain extractable components. Some producers, however, full ownership rights simply pay flat fee use companies' facilities.4 3 control been much disputed. 339 699, 70 914, 94 L.Ed. 1216 (1950), applied principle holding California, 332 67 1658, 91 1889 (1947)—that possesses paramount Pacific Ocean seaward California's low-water mark—to areas adjacent Louisiana. 1953, Congress Submerged Lands 43 §§ 1301-1315, ceding three miles coast, confirming Government's 3-mile limit.5 See 363 1, 80 961, 4 1025 (1960); Maine, 420 515, 524-526, 95 1155, 1160-1161, (1975). same year, 1331-1343 (OCS Act), declared "subsoil seabed outer appertain control, power disposition. . ." 1332. established procedures leasing land develop mineral resources. While passage Acts respective legal parties, there extensive litigation establish boundaries domain. generally 446 253, 254-260, 100 1618, 1620-1623, 64 196 (1980) (detailing history "long-continuing sometimes strained controversy" concerning lands). 1978, Legislature enacted seven cents per thousand cubic feet gas6 "first use" imported La.Rev.Stat.Ann. 47:1301-47:1307 (West Supp.1981) (Act). precisely equal imposes producers. owed time taxable "use" occurs 1305 B. About 85% ashore rest Since impose own acknowledged will would receive least $150 million annual receipts Tax.7 5 stated purpose reimburse people damages waterbottoms barrier islands, resulting introduction taxes compensate incurred protecting those 1301C. Moreover, designed equalize competition feet, elsewhere 1301 specified different justifying sale, processing, transportation, manufacturing, treatment, "other ascertainable action point state." 1302(8).8 6 itself, found Severance Credit taxpayer entitled credit connection extraction La. Rev.Stat.Ann. 47:647 1981).9 Second, municipal state-regulated electric generating distributing services consumption purchaser, upon showing "fuel electricity generation increases transportation domain continental shelf .," implicitly includes 47:11B Supp.1981).10 Furthermore, exempted 47:1303A Supp.1981). Thus, does apply purported terms defining among potentially liable parties. Specifically, "tax gas." 1303 C. Any contract attempted consumer "against public policy unenforceable extent." Ibid. 7 On March 29, 1979, eight leave file complaint pursuant declaratory under: (1) Clause, I, 8, 3; (2) VI, 2; (3) Import-Export 10, (4) Impairment Contracts 1; (5) Equal Protection Fourteenth Amendment. injunctive relief agents collecting respect refund already collected. We granted plaintiffs' June 18, 1979. 442 937, 99 2876, 61 307. Subsequently, usual, we appointed facilitate handling suit. 445 913, 1271, 63 597 (1980). To date, issued report, dated 14, 1980, recommended approve motions Jersey, 17 plaintiffs. second September 15, essentially recommendations. First, deny reject submissions had standing bring our face, Master, recognizing constitutionally suspect respects, heard oral argument II 8 resolve contention, rejected should dismissed. support motion, presents principal arguments. contends lack suit argues if bare requirements met, entertain addressed. 797, 1847, 376 (1976). Ohio Wyandotte Chemicals Corp., 401 493, 501, 1005, 1011, 256 (1971). agree both contentions Constitution Party." turn Supreme (1979 Supp.III). order constitute "controversy" "it appear complaining suffered wrong State, furnishing ground redress, asserting right susceptible enforcement according accepted principles common law equity systems jurisprudence." Massachusetts Missouri, 308 60 39, 42, 84 (1939). York Illinois, 274 488, 490, 47 661, 71 1164 (1927); Texas Florida, 306 398, 405, 59 563, 567, 817 (1939).11 10 asserts dismissed want view, alleged do fall type "sovereignty" Standing sue, exists "fairly traced challenged defendant, results independent some before court." Simon Eastern Kentucky Welfare Rights Organization, 426 41-42, 1917, 1925-1926, 450 Duke Power Carolina Environmental Study Group, Inc., 438 59, 72-81, 98 2620, 2630-2634, 57 595 (1978). clearly here. gas.12 intended Indeed, forbids back explicitly directs considered preparing market. 47:1303 C 1981). fact, approval FERC, customers. Rate Cases, Docket RM78-23, Order Fed.Reg. 45553 (1978).13 property determined "although collected really burden consumers." Second Report, 12. clear 11 patriae. permitted enter controversy nominal forward claims individual citizens. Oklahoma ex rel. Johnson Cook, 304 387, 58 954, 82 1416 (1938); Hampshire 108 76, 176, 27 656 (1883). But act representative general population See, e. g., Missouri 180 208, 21 331, 45 497 (1901); Kansas Colorado, 185 125, 22 552, 46 838 (1902); Georgia Tennessee Copper Co., 206 230, 618, 51 1038 (1907). Note, Original Court, Stan.L. Rev. 665, 671-678 (1959). Hawaii Standard Oil 405 251, 257-259, 92 885, 888-889, 31 184 (1972) (the recognized sue patriae "to prevent repair harm 'quasi-sovereign' interests" suits). 12 respect, functionally indistinguishable 553, 658, 1117 (1923), entertained another. case, leading required producers meet needs customers shipping interstate. moved claiming violated cutting supplies Both claimed twofold "one proprietor institutions schools supply largely curtailed cut threatened interference current, consuming similarly affected." file, finding substantial. With representing stated: 13 "The private each only include inhabitants many urban communities portion population. Their health, comfort welfare seriously jeopardized withdrawal stream. matter grave concern public, apart individuals affected. merely remote ethical immediate law." Id., 592, S.Ct., 663. 14 Virginia counsels action. Plaintiff proprietary allegedly incidence small group who likely directly. Rather, great themselves faced aggregating dollars year. As observed, cannot expected litigate validity given amounts paid relatively small. responsible taxes, foreclosed suing courts. circumstances, proper. B 15 argument, true construed congressional grant requiring resort obligatory "appropriate cases." Illinois City Milwaukee, 406 91, 93, 1385, 1388, 712 (1972); U.S., 796-797, 1846-1847. view consistent observation exercised "sparingly." Nevada, 412 534, 538, 93 2763, 2765, 37 132 (1973). 1011; 18-20, 43-44.14 noted what "appropriate" involves seriousness dignity claim," availability forum tendered litigated, had." 1388. urges presently lawsuits raising identical sufficient reason forgo 16 There lower courts challenging court constitutional. Edwards Transcontinental Pipe Line 216,867 (19th Judicial Dist., East Baton Rouge Parish). Among defendants doing business unconstitutional.15 Other protest. Southern McNamara, 225,533 District, These after complaint.16 provision interim relief, put escrow account rate 6%. intervene, represented opposed.17 final commenced officials, enjoin grounds. C.A. 78-384 (MD La.). That stayed. relies, proposed four municipalities did political subdivisions 94-98, 1388-1390. Similarly, decision involve example "inappropriate" determination.18 18 Arizona's Mexico. Mexico's electrical energy net kilowatt hour utility constituted, inter alia, discrimination capacity generated vindicate interests. asserted utilities chosen instead jointly unconstitutional. held "[i]n circumstances persuaded theissues litigated." 1847 (emphasis original). 19 Of course, issue appropriateness case-by-case basis. Despite facial similarity significant differences present compel opposite result. involved subdivision Arizona. thus actually parties none case.19 note itself yet Unlike highly uncertain whether adversely affected.20 procedure limit paid, refuse declaration statute's constitutionality. contrast, requires accruing limited permit benefit delay attendant proceedings ultimately 20 sufficiently implicate unique forming basis At most, residents magnitude far greater. anticipated $150-million yearly day-to-day taxing measures spurred observations Wyandotte, "waste" consider structure nothing ordinary about Given claim attempting, effect, levy substitute belong relative detriment Union, fact OCS—a factor totally absent see Supp.III), circumstances. (1947). Alaska, 422 184, 186, n. 2240, 2245, 109 sure, "seek sparingly particularly reluctant take adequate settle his claim." 2765. district necessarily inadequate light posture case. addition, area, ramifications regulatory mechanism supervises resources, believe 1251(b)(2). For reasons above, accept dismiss.21 III 23 merits, plaintiffs argue interferes regulation "[t]his Laws Pursuance thereof supreme Law Land Thing Contrary notwithstanding." basic command conflicting without effect. McCulloch Maryland, Wheat. 316, 427, 579 (1819). Hines Davidowitz, 312 52, 399, 85 581 (1941). Consideration starts assumption intend displace law. Rice Santa Fe Elevator 331 218, 1146, 1152, 1447 : 24 "Such [to law] evidenced ways. pervasive make reasonable inference left room supplement it. R. Public Service Comm'n, 250 566, 569 [40 36, 37, 1142]; Cloverleaf Butter Patterson, 315 148 [62 491, 86 754]. Or touch field dominant system assumed preclude laws subject. 581. Likewise, object obtained character obligations reveal purpose. Railroad Commission, 236 439 [35 304, 661]; Charleston & W. Varnville 237 715, 1137]; Central Winfield, 244 147 [37 546, 1045]; Napier Atlantic Coast [272 605, 207, 432]. produce objective statute. Hill 325 538 [65 1373, 89 1782]." 25 void extent conflicts statute—if, example, "compliance regulations physical impossibility," Florida Lime Avocado Growers, Inc. Paul, 373 132, 142-143, 1210, 1217-18, 248 (1963), "stands obstacle accomplishment execution objectives Congress." supra, 67, 404. Ray Richfield 435 151, 157-158, 988, 944-45, 55 179 (1978); Burbank Lockheed Air Terminal, 411 624, 633, 1854, 1859, 36 547 26 Plaintiffs 717-717w ed. Supp.III) (Gas amended Policy 1978.22 assure price pipelines. FPC Hope 320 591, 610, 612, 281, 291, 292, 88 333 (1944); Refining York, 360 378, 388-389, 79 1246, 1253-54, 1312 provide now wholesale pricing wellhead delivery Phillips Petroleum Wisconsin, 347 672, 682, 74 799, 1035 (1954). law, recover legitimate production, 386 237, 243, 87 1003, 1007, (1967) (cost service allowance "obviously Commission"). directed "deemed C.23 enforceable seek ibid., interfere FERC's unprocessed contains often separately related products, insists processing.24 1007 ("income unregulated regulated activities segregated"). By specifying either borne compensation, unlikely event sums involved, purchasers, usurpation dictating shipment Owners operation entering valid contracts transporting products. shift expenses, hydrocarbons, prior FERC. 29 akin overturned 92, 651, 601 (1963). Gas, administrative agency's rule company purchase ratably wells particular field. superior Government Act. Commission's shifted performing "complex balancing output thousands State" company. requirement "could impair intricate relationship purchasers' structures eventual sell authority." impermissible, refused recommend respecting he discerned factual nature gas-drying process. facts demonstrated done profit position correct. If, means standardizing heat content pass forward, policy. concluded question best resolved suitable development, event, "in end orders adjusted mesh conflict." ripe hearings. Hence, contemplated determine how allocated inappropriate effort pre-empt decisions directing Even expenses toto, kind decisionmaking FERC; statute, like very least, "imminent possibility collision," ibid.25 need adjust rulings accommodate contrary, trespass agency. it, invalid extent, therefore, sustain report.26 IV 32 "[t]he [t]o 3. Prior se burdens Complete Auto Transit, Brady, 430 274, 97 1076, 326 (1977). Western Live Stock Bureau Revenue, 303 250, 823 (1938). limited, unless tax: nexus State; fairly apportioned; discriminate commerce; Washington Revenue Dept. Stevedoring Assn., 734, 750, 1399, 682 One fundamental jurisprudence "impose commercial advantage business." Northwestern Portland Cement Minnesota, 358 450, 458, 357, 362, 421 Boston Exchange 429 318, 329, 599, 606, 50 514 antidiscrimination "follows inexorably Clause" prohibit multiplication preferential trade destructive free Exchange, supra. Dean Milk Madison, 340 349, 356, 295, 298, 329 (1951). 33 us "uses" break wholly events. possess otherwise taxation,27 consumer, events, anything crossing line stage movement during entire journey. California Lo-Vaca Gathering 379 366, 369, 486, 357 (1965). Michigan-Wisconsin Calvert, 157, 163, 396, 583 (1954); 338 464, 472-473, 266, 271, 268 (1950); Deep South FPC, 247 F.2d 882, 887-888 (CA5 1957). 314 498, 503-504, 62 384, 386, 371 (1942) (fact serve change "essential business"). 34 assessed actual conjunction scheme. "In duty attack, whatever name be, practical work commerce." Best Maxwell, 311 454, 455-456, 334, 335, 275 (1940). Halliburton Well Cementing Reily, 64, 69, 1201, 1203, 202 (1963); Gregg Dyeing Query, 286 472, 478-480, 52 631, 633-35, 76 1232 (1932). unquestionably exclusions. No conclusion. specific producing oil, sulphur; hydrocarbons; manufacturing fertilizer anhydrous ammonia, exempt Competitive users package, favoring Credit, paying receives equivalent favors engage production.28 obvious encourage invest exploration Finally, distributor dealing recoup increase attributable combination 47:11 untaxed cheaper locally Tax.29 35 aware "[s]ince apparent relation hard understand motive permitting credit, obviously aids intrastate available engaged outside Louisiana." 34. plants, services, resulted "protected whole State." concerns, granting invalidate because, saw difficult tell credits, totality provisions. discriminatory, "actuality operation" test might demonstrate hearing " 'compensating' complement complemented sales Henneford Silas Mason 300 577, 524, 81 814 (1937)." 35. compensatory concept identification attempting compensate. Here, compensates privilege severing soil. Bel Corp. Roland, 242 137 So.2d 308, appeal dism'd, 22, (1962); Parker, 175 (La.1976). ends comparable fashion complements uniform treatment goods materials equality instance. thread running upholding 331-332, 607-608; 583-584, 527-528, (1937). Oil, 70, 1203 ("equal in-state taxpayers situated condition precedent out-of-state"). demonstrated, pattern allowed undeniably equality. said, Its application leaving going sort equalization "compensating" recognized. 38 precise insufficient declaring eliminating discrimination. know unequal concluding unconstitutionally discriminates. Accordingly, exception unfairly V 39 conclusion, hold Judgment enjoining collection entered. retained implement judgment. 40 So ordered. 41 POWELL took consideration 42 Chief BURGER, concurring. REHNQUIST's dissenting opinion, keep alert expand I am satisfied resolution sound, join opinion. 44 REHNQUIST, dissenting. falls literal statutory U.S.Const., 1387, (1972), "[w]e construe 1251(a)(1), honor Because existence alternative forums vindicated, case" not, my "strictest necessity" invoking 505, 1013, (1971), defendant complaint. theme considerable restraint searching inquiry necessity so. "[i]t long philosophy 'our invoked sparingly.' 1387 (quoting Utah 394 89, 95, 761, 765, (1969)). Fuller wrote 1900 "jurisdiction delicate save when absolute. Texas, 176 256, 347. established. wisely insisted suited functioning nisi prius tribunal. "This structured perform appellate tribunal, ill-equipped factfinding forced, [jurisdiction] cases, awkwardly play role factfinder presiding evidence." 1009.1 Over years ago, docket considerably lighter today, Hughes articulated accepting original-jurisdiction absence intervention, assume regarded compelling discharge deciding appropriately it." 43, expending detracts responsibility breadth dictates able discretion head, lest ability administer impaired." General Motors 109, 113, 1396, 1398, 727 (1972). 93-94, 1387. ("We incline sparing increasing duties suffer"). Original-jurisdiction represent "intrusion society's deliberate considerate performance court. 1013. None adequately answered expedient employing conduct evidence, submit recommendations reflection quality master find unsatisfactory delegate functions sit evidence trials—but counsel reluctance situation arise, problem empowering stead. think justice better served trials courts, review, care attention should. thing review findings court, empowered right, quite (or reject) theory factfinder. Stone 324 439, 470, 65 716, 732, 1051 (1945) (dissenting opinion): suit, referred master, making examination time-consuming process ever-increasing duties." prudential culls inquiries. noted: 49 truly fulfill look State—the essential asserted—but inquire recourse protection." dual reaffirmed 1398. Or, claim; beyond prong assessment "nature state," asserted," forum. accepts separate reasons: injured ante, 736-737, 737-739. ruling purchases purport "seriousness dignity" "delicate grave" recognizes "unique federalism" form 743, explain implicated levies item happens state—the asserted" citizen, greater that, rule, invoke past mere "makeweights." 722; 619, (1907); 611, 670, (1923) (Brandeis, J., dissenting). 46, 98, 655, 667, 956 makeweight suffice vast array areas. 53 countless varieties items purchased ago suggests motivate allowing sparingly. greatly dockets trial strongest temptation groups persuade Attorney run around barriers confront them litigants.2 indiscriminate consume scarce bypassing issues. Such departure practice risks creation entirely country, side federal-court system. tempting variety persuasions merits "start top", speak, luxury litigating followed appellate-type gives 54 If caused activity list pressed endless. limiting principle, mandated frequent statements claim. require tangible Our trivialized open run-of-the-mill complaints qua prototypical boundary disputes, familiar involving disputes water rights. seeks entity.3 interests, gas.4 56 announces "where way," 737, paraphrase, 660, 2333, 2335, 124 (1976) (per curiam) terms: "It settled doctrine quasi-sovereign volunteer personal citizens." 394, 958, (1938), stressed "does go reality individuals, albeit policy." Here advance interest. Rather promote Advancing citizens, Atchison, T. S. F. 220 277, 289, 434, 437, 465 (1911), ruled unreasonable freight rates shippers (1883), collect assignee bonds, proceeds up hands assignors, And North Dakota 263 365, 138, 342 turned flood damage farmers' closer cited 241, 343, (1901) (health menace spread contagious diseases specifically noted); (1902) (rights water); (1907) air unpolluted State). relies heavily describes "functionally indistinguishable" us. Ante, 738-739. decided dissents Justices Holmes, Brandeis, McReynolds, readily distinguishable, "functionally" otherwise. complete cessation deliveries harmed prevented purchasing halt commodity depended. link "health, welfare" jeopardy heating suddenly off. 591-592, health distinction complained here, depended, seems palpable. decide being, litigated forums. Although come appropriate, depends 1387; 1846-47, (1976).5 finds somehow today currently An pending, Parish), raise proceeding challenges case.6 foregoing controlling. declined utilities, quoted language (1939), considering forums, sued litigated" 1847. stresses proceedings, emphasized relevant elsewhere. articulates deluged behalf Perhaps sketched dissent devised, difficulty developing lessen them. fear, pave putting quandary opt pick choose arbitrarily litigants devote enormous energies matters." 504, 1012.7 accentuated similar conclusion quote Frankfurter penned circumstances: "Jurisdictional doubts inevitably lose force once bill, appointed, held, weighty submitted. And, last present, unexpressed. experience guide, momentum kindred litigation, reliance scope special [L]egal doctrines have, odd way, faculty self-generating extension. Therefore, picking lines future doctrine, importance indicate overcome potential abuses rise." 580, (1939).8 earliest occurred 1896 California. early ventures extensions onshore projects. Interior, Mineral Resource Management Shelf, Geological Survey Circular 720, p. drilled mobile platform, technology sight 1947. proffer exist 13,000 operating Proffer Proof 8. According source, 948 1978. Braunstein Allen, Developments Offshore AAPG Bull. 1310 (Aug. 1979). 1970, approximately 33% domestic production. National Supply Demand, 1971-1990, Staff Rep. pp. 20-22 Schanz Frank, Future Pattern, Regulation Producing Industry 18-19 (K. Brown ed.1972). 1973, trillion lands, 77% coming (Table 13). Hewitt, Knipmeyer, E. Schluntz, Estimated Reserves, (U. Survey, Dec. 31, (Fact 43). id., 11-13 (Facts Nos. 19-22). Representatives appeared measure income abutting Hearings 1901 Senate Committee Interior Insular Affairs, 83d Cong., 1st Sess., 185-186, 187-188, 191-193, 265-266 (1953). defined, commonplace industry, occupies volume temperature degrees Fahrenheit 15.025 pounds square inch pressure 47:1303(B) Estimates revenues varied. $225 million, suggested $275 million. also, Tax: Does Violate Clause?, Tulane L.Rev. 1474 (1979) ($170 million); La.Coastal L.Rep. (Oct. 1978) ($185 year). Part created Trust Fund. Receipts placed fund expended accordance 47:1351 75% towards retirement debt 1351 A(2). Also 25% deposited Barrier Islands Conservation Account capital improvements projects "conserve, preserve, maintain reefs, shores Coastline A(3). defined as: sale; inlet plant; measurement storage facility; transfer possession relinquishment state; component products waste materials; manufacturing; treatment; 47:1302(8) bill follows: "A. Every remitting levied [the Tax] bears agreements disregard R.S. 47:1303(C), following but, excess taxpayer, state, exceed consequence surface soil assigns depending paid. lists descending credit. 647 affect parishes. exempts inflation. 296, 309, 492, 496, 937 (1921) ("Before extraordinary another, invasion convincing evidence"). complaint, Maryland ($60,000); ($300,000); ($25,000); Rhode Island ($270,000); Indiana ($70,000); Michigan ($650,000); Wisconsin Jersey ($20,000). Complaint, 12-16. Total injuries $1.5 citizen $120 16. approving pass-through, Tax; consistently taken pass-through expressly conditioned taking legality Administrative continuing, agency show cause why relating liquid transported 497, 1009, "[a]s social grown complex, increasingly enmeshed multitude persons living borders. Consider, frequency nonresidents clash motor vehicles, decedents' estates, torts, government contracts, forth. would, indeed, anomalous settling controversies." removed remand granted, intervention District contrary Injunction 1341. 464 F.Supp. 654 La.1979). him dismiss. Usually, decline denying file. arguable refer him, nonetheless rely went referred. acquiesce views properly him. Tr. Oral Arg. 55-58. "invitation" procedural (1976), commuter adopted applicability Pennsylvania, legislatures voluntarily suffered. 664, 2335. aggregation wrongfully contest. 665-666, 2335-2336. 19-20, 43-44, unlike invited 17, imperfect forum, primarily possible 47:1575, 47:1576 1970 798, (STEVENS, concurring). arguments lacking merit. Eleventh Amendment withholds "by Citizens Subjects Foreign individuals. 258-259, 12, 889, injunctions 1341, inapplicable actions. based excepted preliminary matters. above dismiss, adopt contained report. allegations intervene. warrant plaintiffs, page. distinctively stake. 344 919, 73 385, 708 (1953); 253 465, 1015 (1920). Third, stake exposition issues, noting unusual 258 574, 406, 66 771 (1922). Trbovich Mine Workers, 404 528, 536-539, 630, 635-636, 686 Associated Distributors amicus brief. 1978 alleviate adverse effects disparate sales. 3320 maximum lawful "any compressing, gathering, treating, liquefying, costs, seller for, order, Commission." series exemptions, text, infra, 756-758, comprehensive on. hindrance" Commission. provides: "[The agreement interest, hereby extent. Notwithstanding contract, virtue separation unappealable refund, notwithstanding Subsection Subsection, indispensable interest." Mobil 157 U.S.App.D.C. 235, 238-240, 483 1238, 1241-1243 (1973); Detroit 260, 269-271, 230 810, 819-821 (1955), cert. 352 829, 77 34, (1956); Union Company CI77-828 (FERC, Apr. 1978); Canadian Superior (U.S.) Ltd., CI77-802 Mar. 28, F.P.C. 691, 698 (1967); 96, 107-108 (1962). Removal reduces received Area Proceeding, 530, 611 (1968), aff'd, 428 407 (CA5), 400 950, 257 (1970). answer administratively authority; "undertak[e] tax," secure effective returned "final decision" "enforce rendered 47:1303(C)," consequences occur: "(2) upheld arises null secretary forthwith return together six percent annum date payment." met despite unconstitutionality made. position, 4, void. press issue, contending 1331-1356 1332, subsoil disposition subchapter." 1333(a)(1) extends shelf. borrows "applicable inconsistent" purposes, fill gaps laws, Rodrigue Aetna Casualty Surety 395 352, 355-359, 1835, 1836-39, (1969), "[s]tate Shelf." 1333(a)(2)(A). adopting "shall never interpreted therefrom." 1333(a)(3). "emphatically implemented three-mile limit. 526, 1161, contend state-imposed inevitable intent contravention express prohibition imposing purports alleviating not. correcting imbalance sole justification doubt charge solely province Government. comers spur overriding area. Permitting developers bid price. stops border. presses environmental submission, infringes OCS. intervening pre-empted Coastal Zone 1972, Stat. 1280, amended, U.S.C.A. 1451-1464 (1974 Zone-Management funds occurring comply standards 1332(4)(A) contention claims, overruled. enunciated suspect, record say ground. severability clause taxation, next taxed. F charge, unnecessary especially clause. apportioned. valid, reasonably apportioned value imposed. Ass'n, 746-747, 1397-98, submitted factors suggest violated. function use, tailor demonstrates uses. debt, one-quarter activities. Taxes provided. apportionment issue. illustrate discrimination: difference illustrated example. Owner 1000 mcf gas; 500 owes $70 tax; $35 B, pays taxes. He liability." 18. observed "gas treated First Use Taxpayer liability absorb Taxes." result, Taxpayers incentive "undertake minimize compete minimized." Hellerstein, Taxation System: Perspectives Shell Foundation Lecture University School (Nov. 20, 1980), 23-24. prohibited allocating someone decides trial. necessary, opens door necessitate Experience teaches empty concerns. 182, (1883) (State bondholders, bondholders funding lawsuit award); 375, 139, land, farmers award). Requiring sovereignty serves oft-repeated expression opinions "serious magnitude." Alabama Arizona, 291 286, 401, 78 798 (1934); Colorado 383, 393, 181, 116 (1943). cites concern, 736, 11, century mean today. Harlan 497-499, 1009-1010, societal changes evolution responsibilities American system" efforts hand considerations question. dismissal significance Milwaukee wash. indicated context makes clear. seen fit undermines analysis real hardly satisfactory note, basis." 743. address avoid inquiries entry

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