Document: 483 U.S. 266 107 S.Ct. 2829 97 L.Ed.2d 226 AMERICAN TRUCKING ASSOCIATIONS, INC., et al., Appellants,v.James I. SCHEINER, Secretary, Department of Revenue, al. No. 86-357. Argued April 28, 1987. Decided June 23, Syllabus This case presents the question whether Commerce Clause Federal Constitution is violated by two Pennsylvania statutes which impose lump-sum annual taxes on operation trucks Pennsylvania's highways. One challenged statute requires that an identification marker be affixed to every truck over a specified weight, and imposes flat fee ($25 from 1980 through March 1983) for such marker. The exempts registered in providing shall deemed part vehicle registration (which was increased when $25 enacted). reduced $5 (the administrative cost issuing marker) 1982, enacted second statute, which, general, axle tax all weight using highways, assessed at rate $36 per axle. same also fees pertinent vehicle-weight classes amount usually applicable vehicles classes. Appellant organizations, represent interstate motor carriers whose are outside who paid while it effect subject tax, brought separate actions Commonwealth Court challenging constitutionality ground, inter alia, both discriminated against commerce since entire economic burden each fell out-of-state because "deemed" fee, 1982 legislation granted reduction offset newly imposed tax. court accepted appellants' argument held were unconstitutional. Supreme considered cases together reversed. Held: 1. unconstitutional methods they discriminate way contradicts Clause's central purpose guaranteeing free trade area among States. prohibits State, as here, imposing places much heavier businesses compete market than its own residents engage commerce. do not pass "internal consistency" test under state must kind that, if applied jurisdiction, there would no impermissible interference with trade. taxes' inevitable threaten movement placing financial barrier around Pennsylvania. Pp. 280-287. 2. cannot upheld ground reflect reasonable charge privilege roads alongside high price Pennsylvania-based pay fees. There merit contention does domestic trucks, payment fees, higher use highways those other 287-289. 3. Nor can different user recently cases. Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc., 405 707, 92 1349, 31 620, Edison Co. Montana, 453 609, 101 2946, 69 884, distinguished. 289-292. 4. Earlier support State's authority longer suffice uphold blatantly discriminatory consequences associated More recent decisions have rejected approach taken earlier focused primarily character rather practical A may merely particular formula charges reckoned extends nominal in-state activities. Although obtain nominally equivalent local receive, imposition several times more valuable business competitors unquestionably thus offends Clause. While valid difficulties make collection finely calibrated impracticable, justification unavailable regard unapportioned 292-297. 510 Pa. 430, 509 A.2d 838 (1986), reversed remanded. STEVENS, J., delivered opinion Court, BRENNAN, WHITE, MARSHALL, BLACKMUN, JJ., joined. O'CONNOR, filed dissenting opinion, REHNQUIST, C.J., POWELL, joined, post, p. ----. SCALIA, Stephen M. Shapiro, Chicago, Ill., appellants. Suellen Wolfe, Philadelphia, Pa., appellees. Justice STEVENS Court. 1 Again we "asked decide carrier run afoul clause, Art. I, § 8, Constitution." Aero Mayflower Transit Board Railroad Comm'rs, 332 495, 496, 68 167, 168, L.Ed. 99 (1947). That statement presented might equally well introduced Court's either Spector Motor Service, Inc. O'Connor, 340 602, 71 508, 95 573 (1951), or Complete Auto Transit, Brady, 430 274, 1076, 51 326 (1977), overruled Spector. In this review judgment upholding tractors. Our task means easy; uneven course field reflects reconciling unrestricted access national collect fair share revenues commercial activity. 2 Appellants claim these violate principle State enacting provides competitive advantage business.1 taxes, interpreting them facially neutral accord line our pre-Spector era approving truckers highway system. Before turning first describe some detail context revenue-gathering system explain why find persuasive claims discrimination. Despite appellees' defense revenue provisions compensatory, user-fee, 3 * spends large sums money improve maintain bridges.2 Passenger cargo travel billions miles year.3 Operators tractor trailers engaged particularly heavy Their vehicles, classified number their axles gross weight—ranging less 5,000 pounds smallest class 79,001-80,000 25th class—not only transport between locations, but extensively corridors connecting States Northeast, Southeast, Midwest.4 Because size, require road-related expenditures smaller alone. App. 30. hilly terrain frequently severe weather conditions enhance costs maintenance. 433, 838, 840 (1986). 4 These financed, substantial part, three types levies users highways: fuel consumption will "flat taxes." issue litigation taxes—a "marker fee" August 18, 1980, 31, 1983, "axle tax" thereafter—registration principal sources purposes therefore mechanics provide necessary background analysis significance constitutional validity taxes. Registration Fees 5 Owners based register Transportation fee. tractor5 determines Prior 20 classifications, corresponding ranged $39 $606 vehicle. 260. five new added statutory schedule; maximum $1,125, weighing 79,001 80,000 pounds. Ibid. 26,000 (classes 9-25) multiples ranging up $180 reduction; thereafter, $945. 6 Pennsylvania, many States, Provinces Canada participate apportioned scheme called "International Plan" (IRP). Participants plan IRP travel. percentage vehicle's total allocated determined dividing traveled within during preceding year mileage. payable product full Thus, 30% mileage accrued 70% schedule. On hand, another logged 40% owner required portion schedule Pennsylvania.6 collects non-IRP and, conversely, States.7 7 sum, truck's travels No one Fuel Consumption Taxes 8 ways. It per-gallon purchased State. 90% actually pumps. See Pa.Stat.Ann., Tit. 72, §§ 2611d, 2614.4, 2617.1-2617.26 (Purdon 1964 Supp.1987). depend registration. Flat 9 issued Revenue "truck, combination having excess 17,000 pounds." 75 Cons.Stat. 102 (1984). Until issuance $2. $25, exempted effected exemption included fee." 2102(b). 10 parties stipulated markers approximately 22. Since then, sufficient meet specific marker, was, least nominally, Pennsylvania-registered vehicles. should noted, however, amounts substantially larger $25. 11 applies tractors, combinations pounds, elsewhere; 9902 For example, $72 two-axle five-axle If 2,000 entitled rebate: multiplied ratio short rebate amount. 9905. Moreover, excused trucker pays trip permit period exceeding days. 2102(d). 12 9-12, generally include amounted $72; 13-17, three-axle $108 $108; 19, 20, four-axle $144 $144, heaviest classes—vehicle weights permissible vehicles—it $180.8 brief, reductions multiple used measure II 13 thereafter been They case, appellants made arguments Constitution. 14 First, argued neatly Second, even owners shared elsewhere, nevertheless mile usage average, about vehicles; correspondingly, vehicles.9 sixth generated fiscal years 1982-1983 1983-1984.10 15 did consider second. reasoned: "A offend . [1] activity nexus taxing state, [2] fairly apportioned, [3] commerce, [4] related services provided state. 274[, 279, 1079, 326] (1977). Section 2102(b) fails third prong standard discrimination Notwithstanding legislative legerdemain insertion obfuscating term 'deemed,' from, foreign-registered to, decal 'The clause forbids discrimination, forthright ingenious.' Best & Maxwell, 311 454, 455 [61 334, 335, 85 275] (1940) (footnote omitted)." American Trucking Assns., Bloom, 77 Pa.Commw. 575, 581, 466 755, 757 (1983). 16 ordered refund payments after 1, 1982. Id., 581-582, A.2d, 758. Sitting en banc, defendants' exceptions trial judge's order. 87 345, 487 468 (1985). banc inferred legislature's nonenactment keep pace levy "a intent exempt $25.00 350, 471. 17 subclass consisting any members IRP. contended simultaneous offsetting practice invalid wholly unrelated benefits received carriers. declared affected 1983. 379, 465 found operators bore "full brunt concluded "constitutes protectionism invalid." 383, 467. 18 (1986).11 began noting prohibition four-part stated essential focus "effect upon commerce." 449, 848. 19 Pursuing inquiry, court's conclusion With respect irrelevant history supporting contrary inference, plain language constitute "imposed represented appellees like increase vehicles." 453, 850. had explicitly regarded "apparent work operation." viewed offered reasons despite greater non-Pennsylvania relying opinions 620 (1972), 884 (1981), reasoned "so long charged manifestly disproportionate rendered." 457, 852. could protest too heavily them, "are Commonwealth's often whatever distances wish." 21 collected non-Pennsylvania-registered alike "[o]n face actual 459, 853. acknowledged difficulty arose though According net restructuring 2-year "to enact compensatory neutralize partially previously enjoyed disadvantage caused state's scheme." 462, 855. Taking user-fee into account, appellant's Id. 460-463, 854-855. "in easing has neither disadvantaged nor favored not, therefore, III 22 described "quagmire" judicial responses measures, Northwestern Portland Cement Minnesota, 358 450, 457-458, 79 357, 361-362, 421 (1959), steadfastly adhered tenet "by force created States." Boston Stock Exchange Tax Comm'n, 429 318, 328, 599, 606, 50 514 Armco Hardesty, 467 638, 642, 104 2620, 2622, 81 540 primary consequence restriction powers, asserted litigation, transaction incident crosses lines occurs entirely State." Ibid.; see Westinghouse Electric Corp. Tully, 388, 403, 1856, 1865, 80 388 guarantee deeper meaning implicated provisions, ones reviewed allocate burdens insiders outsiders manner discriminatory.12 23 broadly appeal result blanket operator engages apparent quarrel taxes; he his beginning But consolation, jurisdictions still precise subtle: participants Clause? We dispositive precedents clear States.13 24 levied measured bears directly implicates values. method assessing establishes treating hand. important obvious differences magnitude other. 25 counterpart Columbia. CCH Guide &Par; 50-200—50-940 (2d ed. 1986). readily satisfies contexts.14 Under test, assessed, indeed been, causes respects Payment enables operate locally market. Having freely roam based; offended boundaries economically irrelevant. 26 Yet jurisdiction satisfied measures factor decisionmaking. hinder maintenance Pennsylvania; simply traveling certain distance happens When uses States' roads, unimpaired; sovereign controlled area, roads.15 27 penalize area. Whether brunt, major portion, carriers, To "if trade." U.S., 644, S.Ct., 2623. making entrances territory, conceivable doubt deterred.16 28 sustain challenge adoption before suits resolved surely suggests acquiescence occasion manifold threats authorized six adopted taxes17 seven retaliatory flat-tax State.18 Such taxes19 obviously divide disrupt transportation services.20 effect, borne plainly discriminatory.21 consistent favors reason location prohibited Tyler Pipe Industries, Washington Dept. 232, 2810, 199 (1987); Bacchus Imports, Ltd. Dias, 263, 3049, 82 200 (1984); Maryland Louisiana, 451 725, 2114, 576 (1981); saved accrue lower per-mile carriers; makes difference face, exact Like wholesaling goods manufactured struck down forbidden impact exerts inexorable hydraulic pressure ply "among Const., cl. IV 29 invalidating various taxation failed advances said Appellees argue upheld. Finally, talismanically invoking doing contend mere disparity intrastate basis strike persuaded, none relied controls disposition. "Rational Restructuring" Defense 30 expressly acknowledge defended equalizes unequal event." Brief 18. 242-244, 2817-2818; 642-643, 2622-2623; Henneford Silas Mason Co., 300 577, 584, 57 524, 527, 814 (1937). Instead, "it small multi-tiered designed finance extensive system." 17. specifically, totality changes resulted relative increases. unavailing. Appellees' reasoning erroneous premise relief constitutionally roads. flawed reasons. allowed throughout United without paying fee; solely addition, true See, e.g., 178. Most importantly, confer disparities choice levels. extent conferred remedy lies change level, enlargement participation IRP,22 vindicated "rational burdens" arguably users. As commentator observed, "[i]mplementation rule law nondiscriminatory taxpayers engaging transactions plunge morass comparative burdens." J. Hellerstein, Taxation: Corporate Income Franchise ¶ 4.12[5], 150 stand fall own. 32 Taken own, unlike involved municipal airport service $1 passenger boarding aircraft operating airport.23 After reviewing concerning tolls, holding so excessive, stated: 33 "At toll approximation use, us Capitol Greyhound [Lines Brice, 339 542, 70 806, 94 1053 (1950) ], excessive comparison governmental benefit conferred, muster, exactly facilities individual users." 716-717, 1355. 34 then explained excessive: 35 "The Indiana New Hampshire standards. discriminates vast majority passengers board flights airports interstate, charges. Furthermore, showing inherent flights, application Nippert Richmond, 327 416 [66 586, 90 760] (1946). 36 "Second, fair, imperfect, imposed." 717, 37 satisfy conditions: subjecting purport approximate value 38 (1981). Montana severance coal final destination interstate. taxpayer's claim, premised fact shipped contracts shifted principally utility companies bulk consumers coal. "there real case; according consumed distinction consumers." 619, 2954. contract, holder equivalently valued contract tax; shipment crossed border Montana. distinguishable owed vary proxy obtained "[W]hen relationship taxpayers' presence activities properly conclude fourth undue 629, 2959. Frankfurter dissent Lines 557, 814, (1950): 39 "So bases relevant road may, normal operations fanciful hypothesis, involve extended unlimited form, theoretically intrastate, exercise whenever operation, necessarily forego time character, i.e., operates well. general average instances, carrier." 40 41 "And danger—and danger—that significantly tax." omitted). 42 illuminated Flat-Tax 43 Third, lending argument, 44 Clark Poor, 274 554, 47 702, 1199 (1927), "although exclusively contribute upkeep. suggestion 703. few later Georgia Public Service 295 285, 55 709, 1439 (1935), sustained license concluding similar supra, "as apply closure debate." 289, 711. Unlike unfair more. covered carriers: appellant urges objection business, yet charge. collecting basis. wills be. nothing unreasonable oppressive imposed. Cf. supra; Hicklin Coney, [290 169, 54 142, 78 247 (1933) ]. receives limit wronged refusal enjoy may." 45 carrier, again Poor proposition consistently lay compensation highways." 503, 171. operated commerce; "[b]oth proceeds operations, although character." 502, careful identify consideration highways,24 point out erred failing distinguish commerce: "Appellant confuses 'assessed proper objectionable amount,' 557 [47 703], is, affirmatively laid business. Though related, view nature traffic, privileges identical, useless confuse them. ." 504, 172. 46 Later emphasized exacted 506, 173. decided just four later. addressing invalidated it, distinguishing Comm'rs "not highways," 607, 511, sales use. "It 'tax excise' placed unequivocally corporation's franchise carrying explained: 48 "Even same, validly depends channel attempts so. Freeman Hewit, 329 249 [67 91 265 (1946) ]; McLeod Dilworth 322 [64 1023, 88 1304 (1944) ]." 608, 511. 49 somewhat metaphysical tax.25 1977, recognized noted "moved toward permissibility legal terminology." 281, 1080. "These formal 1079. observed "has realities," itself, 1084, "the philosophy underlying [that immune has] rejected." 288, 1083. ruling theoretical underpinnings eroded, future vitality challenges immunity Unsuccessful turned away theory conduct instead unitary, formally defined sometimes Now firmly established taxation, appropriate formalism "merely obscures produces effect." broad proposition, advanced appellees, clearly commerce's character. great Fathers defeated apparently "guise excluding 416, 426, 66 591, 760 Those valid, recognition avoid practicable gradated pose genuine burdens.26 machinery now capable taking account variations unit facts. figures apportion carriers' jurisdictions, calculate rebates. apportions corporate income carrier's 7401(3)2(b) Supp.1987).27 perfectly V 52 request event adverse decision, remand retroactively remedial issues. agree us, further proceedings suits. 251-253, 2822-2823. 53 reversed, remanded inconsistent opinion. ordered. whom THE CHIEF JUSTICE POWELL join, dissenting. 56 finding "flat" Clause, today overrules holdings cases: (1950); (1947); (1935). cited approval Massachusetts 435 444, 463-464, 98 1153, 1165-1166, 403 (1978), 715-717, 1354-1355, (1972). states: "[W]e turn 4491 treated hence degree airways. confronted analogous contexts. 542 [70 1053] illustrative. Noting 'should judged result, formula, unless proven granted,' id., 545 808], argument: 58 " 'Complete fairness affecting factors, considering countless content "rough precision." Each additional adds enforcement, government. justify states ignoring key mileage, appears bear Upon type rests here shown roads.' 546-547 808-809]. (Citations footnotes 59 "See 495 [68 99] 1165-1166. 60 I am aware contemporaneous criticism decisions. 548-560, 809-815 (Frankfurter, dissenting); Brown, Open Economy: Position Judiciary, 67 Yale L.J. 219, 232 (1957); Lockhart, Barriers Interstate Trade, Harv.L.Rev. 1253, 1267-1270 (1940). potentially serious ante, 284-287. Certainly, matter impression differently. Nonetheless, settled Congress seen fit preempt exercising power, though, course, reconsider problems trucking industry. Carrier Act Stat. 793 seq., amended, U.S.C. 10101 seq.; Thoms, Rollin' Free Market: Regulation 1935-1980, Trans.L.J. envisions occur, correct Indeed, Vermont Amicus Curiae 3-8 sets detail, Congress, Executive, have, fact, actively issue. H.R. 4518, 98th Cong., 1st Sess. (1983); Surface Issues: Hearings Subcommittee House Committee Works Transportation, 2d (1984) (hereinafter 1984 Hearings); Oversight 1980: action deferred National Governors' Association develop uniform standards 1201-1213; Center Policy Research, An Experiment Federalism: Can Improve Taxation System?, Capital Ideas (Feb. 61 meantime, reliance interest sought protected doctrine stare decisis grown rule. $300 million spent improvements largely 7. my view, structuring program financing construction repair, rely understanding reasonably Similarly, Arkansas, appearing amicus curiae opened compensate damage Ameri- Gray, 288 Ark. 488, 503-504, 707 S.W.2d 759, 766-767 cert. pending, 86-358. unconstitutional, Arkansas left (estimating incremental $53 annually). light interests, declared, it. 547, 809. 62 suggestion, 294-296, somehow intimately bound sub silentio along easily refuted. form decisions, n. 4, (1946), inappropriate. predates (1947), supra. 63 circumstances changed days progeny cases, decided, now. growth industry presently greater, inconvenience less. force. Significantly older rule, defensible formulated, inappropriate, reconsidered dormant before. 614-617, 2951-2953, disapproving statements Heisler Thomas Colliery 260 245, 83, 237 (1922); Hughes Oklahoma, 441 322, 326-336, 1727, 1731-1736, 250 (1979), overruling Geer Connecticut, 161 519, 600, (1896); 278-289, 1083-1084, degree, kind. mileage-based certainly oddities 1950. Busses Blodgett, 276 230, 72 551 (1928) (upholding existence tax). potential posed, feasible alternatives, fully understood decided. short, believe evolutionary enough defeat strong concerns, resulting interests present here. 64 Neither (1984), dictate result. West Virginia manufacturers: property sale imported sale, 0.27% price." 2622. justified doctrine, 2622-2623, 758-760, 2135-2136, suggest being implicitly disapproved read establishing grandiose version consistency test" 254-259; cf. 254-259, 2823-2826, (1987) (SCALIA, dissenting). sufficiently supports At most, "internally consistent." consistent" muster. Creating novel enterprise undertakes case. gives desirable, discuss views courts commentators. limited scholarly internal negative. Judson Duffy, Opportunity Missed: Armco, Retreat From Economic Reality Analysis Taxes, W.Va.L.Rev. 723, 739-740 (1985); Lathrop, Armco—A Narrow Puzzling Test Discriminatory 551, unwilling follow path need, authority, respectfully dissent. 65 joins, adopts invalidation fee—as involving multistate given 254, 2810-2823, (1987), derived compelled past trucks; require. disposition relieves need address narrower by, purposes, precisely reject uniformly discriminatory. likewise independently nondiscriminatory, Louisiana's offshore gas credited production, 732-733, 756, 2134. distinguishable. truckers, credits alone—unlike Louisiana—is nondiscriminatory. lowering credit establishment current levels place. determine alone, structure code, extend field, principled distinctions become impossible. What if, barges, compensated fees? Or what reducing difficult examples, mode simultaneously. However, inquire close effect" latter ask answer. Legislative adjusting spans spectrum, manipulative ambiguous innocent. Courts arbitrariness policing spectrum impossible), adopting rules scrutiny well-defined thought likely come near end spectrum. traditionally followed last confining disapproval forms seem discriminate,* accepting slip net. falls highly suspect category; take not. straight purely one, seems me absurd driven abandon appeared bill. Extend treat credit, next bills day, week apart, session. drawn somewhere, (in absence direction authoritative text) draw "No 'impose direct business.' [Northwestern 458, 362 (1959) Permitting laws favor enterprises expense 'would invite multiplication preferential areas destructive' protects. Dean Milk Madison, 349, 356, 295, 298, (1951)." 329, 1981, November 30, License Fund benefited $1,551,088,000. "During calendar 1979, most detailed currently available, travelled follows: Total Vehicle Miles Travelled, 1979 Vehicles 58,600,811,505 57,291,004,547 Cycle 911,913,897 School Bus 124,376,972 Commercial 273,516,089 Cargo 12,844,167,335 Axle/4 tire 6,381,130,943 All Single Trucks 2,806,356,994 Combination 3,656,679,398 31-32. York, Jersey, Delaware, Maryland, Virginia, Ohio borders itself carry equipped haul trailers. example: "[A]ssuming B 50% Commonwealth, A, 10% B, assuming $400, $300, $200 respectively, follows (if IRP-member .): Pennsylvania: x $400 = A: $120 B: 10(%) $ ---- fee: $340 38-39. example 6, modified $360, event, $380, $20 B. nonapportioned reciprocity agreements obtains "all respecting registration." 42. Likewise, receive home states, including reciprocity." explanation congruence requirement exceed weight. Chief Nix dissent, "reductions correspond commonly minimally class. Except [registration fee] intended Axle Pennsylvania." 467, 858, "generally ordinarily class." 382, 465, 1981 1/2 cent foreign-based 1/10 104. affidavit appellee's motion summary judgment, Secretary "Axle 1982-83 1983-84 Temporary Permits Fines 8,684,008 $45,292,372 $1,147,855 — $55,124,235 $12,314,308 $62,088,820 $4,547,849 $1,448,872 $80,399,849 process rebates 1983 estimates $6,000,000." 207. two. initially refunds Finance Revenue. 418, 489 269 rejection affirmed exhaustion repeat theme recurred early series nonresident solicitors, "drummers," seeking jurisdiction. "As constant repetition, ones, forbidden. For, 'interstate way,' put bar bring naught fathers giving power 'To regulate foreign Nations, [.]' accomplished guise 425-426, 590-591. "Provincial political bringing acceptance legislation. forces behind very fundamental guard against. be, [McGoldrick v.] Berwind-White [309 33, 84 565] allow subdivisions erect barriers other, extent, exclusive control. outlaw drummer figure representative by-gone day. modern prototype persists euphonious appellations. So endure basic protection favoritism facts typify." 434-435, 594-595. "This [of Clause] confined freedom State; across boundaries. "There prior order businesses, import impermissible." 609-610. 247, 2820, 644-645, 2623-2624, Container America Board, 463 159, 163, 103 2933, 2939, objected forgo entirely, furnishes disincentive affects way, implicate establish treatment, "immunities implicit hardly depend, world affairs, shifting incidence varying moment." 249, 256, 278, dollars cents participant crossing boundary becoming violation, 2623, sufficient, (1977) (taxes se ). illustrates serve prevents drummers city Memphis behalf firms manufacturers. competitors, "having regular licensed houses [in Memphis], agents, had, therefor. taxed houses, true; so, presumable, merchants manufacturers where reside; greatly Memphis." Robbins Shelby County Taxing District, 120 489, 498, 592, 596, 694 (1887). 456-457, 335-336, 275 (annual retail "is ostensible reach language"); almost half century ago: "True, states' cumulative traveled, journey. 1269 Ark.Stat.Ann. 75-817.2, 75-817.3(a)(3), (4), (5) (Supp.1985); Indiana, Ind.Code Ann. 6-6-8-6 (Burns Supp.1986); Kentucky, Ky.Rev.Stat. 138.660(4)-(7) (Supp.1986); Md.Transp. Code 13-423(a) N.J.Stat.Ann. 54.39 A-10 (West 1986); Vermont, Vt.Stat.Ann., 415, 3007, 3010 (1978 Supp. 1986-1987). Florida, Fla.Stat. 207.004(5)(d) (1986); Georgia, Ga.Code.Ann. 40-2-111 Maine, Me.Rev.Stat.Ann., 29, 2243 (Supp. 1986-1987); Nebraska, Neb.Rev.Stat. 60-305.03 39:3-6 1973); Okla.Stat., 47, 1120 417 Old Dominion Freight Lines, qualifying company's pretax 1981. 27-28. Flat-rate cities aggregate firm sells otherwise identical (and particular, quantity sales) place." Regan, Protectionism: Making Sense Dormant Mich.L.Rev. 1091, 1188 impose, contribution constructing maintaining public assumed prescribed purpose. busses plying streets continuously making, busses, single daily, Sprout South Bend, 277 170, 833 (1928). appear create unclear Pa.Cons.Stat. 2102(b), (d)(1) ("The $5. regulation display identifiable effective enforcement chapter suffer thereby"); ("all axle"). User-Fee response "tax, head charge, charge" air 1513(a). disagree would, authorize Prudential Insurance Benjamin, 328 408, 434, 1142, 1157, 1342 'in state,' Compare, Lindsey, 283 183, 380, 953 (1931) (invalidating capacity commerce), 290 earmarked disposing main claims, footnote summarily alternative minimum $15 receipts roughly set forth (0.5% revenues) used. "Federal elaborate precision gradation return grossing $3,000 annually failure permitted." 173, 19. encounter earned impossibility apportionment 546, 808, (1950). 2% rough applying "with use." North Carolina Amici (each recoup purchase experiences difficulties). taxed: "drumming" invalidated, soliciting "Everybody knows" purpose, protect out-of-town out-of-state) competition. temptation presume whole regardless guilty until proved think attractive model base jurisprudence.

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