Document: 453 U.S. 609 101 S.Ct. 2946 69 L.Ed.2d 884 COMMONWEALTH EDISON COMPANY et al., Appellants,v.State of MONTANA al. No. 80-581. Argued March 30, 1981. Decided July 2, Rehearing Denied Aug. 28, See 927, 102 889. Syllabus Montana imposes a severance tax on each ton coal mined in the State, including federal land. The is levied at varying rates depending value, energy content, and method extraction coal, may equal, maximum, 30% "contract sales price." Appellants, certain producers 11 their out state utility company customers, sought refunds, court, taxes paid under protest declaratory injunctive relief, contending that was invalid Commerce Supremacy Clauses United States Constitution. Without receiving any evidence, trial court upheld tax, Supreme Court affirmed. Held : 1. does not violate Clause. Pp. 614-629. (a) A immunized from Clause scrutiny by claim imposed goods prior to entry into stream interstate commerce. Any contrary statements Heisler v. Thomas Colliery Co., 260 245, 43 83, 67 L.Ed. 237, its progeny are disapproved. must be evaluated test set forth Complete Auto Transit, Inc. Brady, 430 274, 279, 97 1076, 1079, 51 326, whereby offend if it "is applied an activity with substantial nexus taxing fairly apportioned, discriminate against commerce, related services provided State." 614-617. (b) Montana's comports requirements Transit test. third prong alleged ground discriminates commerce because 90% shipped other contracts shift burden primarily non-Montana companies thus citizens States. There no real discrimination since computed same rate regardless final destination borne according amount consumed, distinction between in-state out-of-state consumers. Nor there merit appellants' contention they entitled opportunity prove "fairly State" showing collected exceeds value mining industry. fourth requires only measure reasonably extent taxpayer's contact activities or presence taxpayer State properly made bear just share burden. Because measured as percentage taken, general revenue proper proportion within and, therefore, enjoyment opportunities protection which has afforded connection those activities, such police fire protection, benefit trained work force, advantages civilized society. appropriate level taxation essentially matter for legislative, judicial, resolution. 617-629. 2. 629-636. being inconsistent Mineral Lands Leasing Act 1920, amended. Even assuming reduce royalty payments Federal Government leases executed Montana, this fact alone demonstrate Act. Indeed, § 32 Act, Congress expressly authorized impose lessees without imposing limits taxes. And nothing language legislative history amendments support assertion intended maximize capture through royalties all "economic rents" (the difference cost production market price coal) then divide proceeds accordance statutory formula. speaks terms securing "fair return public" if, held Mid-Northern Oil Co. Walker, 268 45, 45 440, 841, States, 32, levy collect though were concerned, manner collects receipts shares them bearing validity tax. 629-633. unconstitutional frustrates national policies, reflected several statutes, encouraging use appellants hearing explore contours these policies adduce evidence supporting claim. General statutes reciting objective do congressional intent pre-empt legislation have adverse impact coal. pre-empted Powerplant Industrial Fuel Use 1978. Section 601(a)(2) clearly contemplates continued existence, pre-emption, Furthermore, section reveals enacted provision specifically mind. 633-636. Mont., 615 P.2d 847, William P. Rogers, appellants. Michael T. Greely, Helena, appellees. Justice MARSHALL delivered opinion Court. 1 like many mineral State. In appeal, we consider whether levies Mont.Code Ann. 15-35-101 seq. (1979), violates 2 * Buried beneath large deposits low-sulfur most Since 1921, output mines, After commissioning study 1974, see House Resolutions Nos. 93, Senate Resolution 1974 Mont.Laws 1619-1620, 1653-1654, 1683-1684 (Mar. 14 16, 1974); Legislative Council, Fossil Taxation (1974), 1975, Legislature schedule issue case. 15-35-103 (1979). price."1 Under 1976 amendment Constitution, after December 31, 1979, least 50% revenues generated permanent trust fund, principal appropriated vote three-fourths members house legislature. Mont.Const., Art. IX, 5. 3 4 filed suits They refunds over $5.4 million protest, declaration Clauses, injunction further collection dismissed complaints. On affirmed judgment court. 847 (1980). subject Clause2 characterized intrastate preceding regard, relied Court's decisions 237 (1922), Oliver Iron Mining Lord, 262 172, 526, 929 (1923), Hope Natural Gas Hall, 274 284, 47 639, 71 1049 (1927), employed similar reasoning upholding challenges. As alternative basis resolution issue, held, law, survives four-part articulated 326 (1977). also rejected Clause3 challenge, concluding had failed show conflicts statute. 5 We noted probable jurisdiction, 449 1033, 607, 66 494 (1980), important issues raised. now affirm. II A. 6 initial matter, assert erred strictures view, Heisler's "mechanical" approach, looks longer accurately reflects law. Appellants contend correct analysis focuses challenged substantially affects case scrutinized 7 agree been undermined more recent cases. evolved time when thought prohibit direct See, e. g., Helson & Randolph Kentucky, 279 250-252, 49 280-81, 73 683 (1929); Ozark Pipe Line Corp. Monier, 266 555, 562, 184, 185, 439 (1925). Consequently, crucial protecting States' power.4 8 has, however, long suggestion regulation affecting immune attaches "local" activity. Hunt Washington Apple Advertising Comm'n, 432 333, 350, 2434, 2445, 53 383 (1977); Pike Bruce Church, Inc., 397 137, 141-142, 90 844, 25 174 (1970); Nippert Richmond, 327 416, 423-424, 586, 589-90, 760 (1946). Correspondingly, notion per se invalid. Revenue Dept. Association Wash. Stevedoring Cos., 435 734, 98 1388, 55 682 (1978); supra. reviewing challenges taxes, our goal instead "establish consistent rational inquiry" focusing "the practical effect tax." Mobil Commissioner Taxes, 445 425, 443, 100 1223, 1234, 63 510 Moorman Mfg. Bair, 437 267, 276-281, 2340, 2346-48, 57 197 Stevedor- ing supra, U.S., 743-751, S.Ct., 1395-99; 277-279, 1078-79. conclude "practical" should apply 9 first place, distinction—in economic effects—between types subjected scrutiny.5 Michigan-Wisconsin Calvert, 347 157, 74 396, 583 (1954); Joseph Carter Weekes 330 422, 815, 91 993 (1947); Puget Sound Tax 302 90, 58 72, 82 68 (1937), both overruled supra.6 affect focus inquiry. 1234. Second, acknowledged "a significant interest exacting fair government," 748, 1398. stated, " '[e]ven business pay way.' Western Live Stock Bureau Revenue, 303 250, 254, 546, 548, 823 (1938), quoting Postal Telegraph-Cable 249 252, 259, 39 265, 266, 590 (1919). concern loss authority would inevitable result subjecting tenable. 10 therefore hold disapproved.7 test, 1079. B dispute satisfies two prongs noted, "there can argument here substantial, fact, established Montana." P.2d, 855. question regarding apportionment potential multiple taxation, observed, occur state" "no severance." Ibid. contend, 12 "discriminate[s] commerce" But administered departs even-handed not, confronted type differential treatment found "discrimination" Maryland Louisiana, 451 725, 2114, 576 (1981); Boston Exchange 429 318, 599, 50 514 cf. Lewis BT Investment Managers, 447 27, 2009, 64 702 (1980); Philadelphia New Jersey, 617, 2531, 475 (1978). 13 Instead, gravamen considered discriminatory purposes suggest based Heisler. There, argued Pennsylvania virtual monopoly anthracite that, 80% discriminated impermissibly burdened 251-253, 84. Court, factors "adventitious considerations." Id., 86. misgivings about judging assessing State's "monopoly" position "exportation" premise cases "[t]he very purpose create area free trade among States." McLeod J. E. Dilworth 322 327, 330, 1023, 1025, 88 1304 (1944). 2445; 328, 606. regime, borders irrelevant. stated West Kansas 221 229, 255, 31 564, 571, 716 (1911), 'in matters foreign lines.' 331-332, 607-08. accept theory invalidate solely across ordinarily irrelevant require unwarranted departure rationale 15 "exploit" exporting burdens cannot rest need protect consumers treatment. previously case; consumed Rather, assume gives residents one right access "reasonable" prices resources located another richly endowed resources, regard what resource-rich resources. convinced Clause, own control fashion resource development depletion sister Cf. 626, 2536.8 16 event, ultimately collapses theComplete test: concede some State,9 remaining foundation excessive. This is, course, merely variant satisfy related" turn. 17 argue additional costs incurs mining.10 Thus, objection even then, complaint receives far objecting ground, reimburse specific furnished Alternatively, could arguing power connected exceed Either way, completely misunderstood nature inquiry 18 "imposed government." 856, reason characterization tax.11 contentions, put side reviewed "user" fees "taxes" designed defended charge state-owned state-provided transportation facilities services. Evans- ville-Vanderburghs Airport Authority Dist. Delta Airlines, 405 707, 92 1349, 620 (1972); Clark Paul Gray, 306 583, 59 744, 83 1001 (1939); Ingels Morf, 300 290, 439, 81 653 (1937).12 19 indicated considerable latitude example, consistently claims Due Process Fourteenth Amendment stands barrier "unreasonable" "unduly burdensome." Pittsburgh Alco Parking Corp., 417 369, 94 2291, 41 132 (1974); Magnano Hamilton, 292 40, 54 78 1109 (1934); Alaska Fish Salting By-Products Smith, 255 44, 219, 65 489 (1921). Moreover, requirement particular rule been: 20 "Nothing familiar than imposition upon class individuals who enjoy expenditure, responsible condition remedied. 21 "A assessment benefits. It said, means distributing government. constitutionally derived his privileges living organized society, safeguarded devotion public purposes. view preclude levying except used compensate them, involve abandonment fundamental principle government—that exists provide common good." Carmichael Southern Coal Coke 301 495, 521-523 [57 868, 878-879, 1245 (1937) (citations footnote omitted). 22 St. Louis S. W. R. Nattin, 277 159, 48 438, 72 830 (1928); Gay, 169 264, 280, 340, 346, 42 740 (1898). 23 suppose somehow divested taxed commerce; particularly conducted "The exploitation corporations [or consumers] encouragement local government offers unrestricted domestic corporations." Ford Motor Beauchamp, 308 331, 334-335, 60 273, 275, 84 304 Ott Mississippi Valley Barge 336 169, 432, 93 585 (1949). To apparent prohibits requiring contribute providing governmental services, distinct attributable activity, place privileged position. recently reiterated, '[i]t clause relieve engaged creases doing business.' Colonial Pipeline Traigle, 421 100, 108, 95 1538, 1543, 44 (1975), quotingWestern 548. "just burden" includes sharing "police 'the society.' Exxon Wisconsin 207, 228, 2109, 2123, quotingJapan Line, Ltd. County Los Angeles, 441 434, 445, 99 1813, 1820, 750-751, 1399; id., 764, 1406 (POWELL, J., concurring part result); Motors Washington, 377 436, 440-441, 1564, 1567-68, (1964). 24 raise entire before transportation, originates depletes base wealth thereby diminishing future source activity.13 758-759, 2135-2136. respects, property never doubted legitimate raising situs (quite apart income property). Old Dominion S.S. Virginia, 198 299, 686, 1059 (1905); Union Telegraph Missouri ex rel. Gottlieb, 190 412, 730, 1116 (1903); Adams, 155 688, 268, 311 (1895). When, here, apportioned occurring pursue fiscal unembarrassed operation exerted relation given, afforded, benefits conferred orderly society." C. Penney 435, 444, 61 246, 249, 85 267 (1940). explained 1567-1568: "[T]he rests demand aspect bears special relation. For purposes, decisive turns operating incidence words, appellant's consequent protections afforded. . said 444 [61 267] (1940), '[t]he simple but controlling given anything ask return.' 26 relevant test14 suggest, allegedly bestowed account activities.15 closely threshold it. National Bellas Hess, Illinois Dept., 386 753, 87 1389, 505 (1967). Beyond requirement, limitation contact, burden," Geographic Society California Board Equalization, 551, 1386, 631 Standard Pressed Steel 419 560, 706, 719 (1975). 446, 250 (emphasis added), well [must be] tied earnings possible, insofar prerequisite fruits civilization which, Mr. Holmes fond saying, taxes." 27 Against background, little difficulty "operating incidence" 1567-1568, Montana. "proper proportion" "consequent afforded" activities. 441, 1568. 427, 591. When assessed shouldering Japan 1819-20. 28 argue, construed factual relationship incurred order mechanism judicial disapproval labor misconception court's role this.16 resolution.17 Halson 281, (1934). essence, prescribe courts, constitutional calculate acceptable levels conceded subjects taxation. decline do. 29 doubtful legal adequately reflect numerous competing economic, geographic, demographic, social, political considerations inform decision yet capable application wide variety individual undertaking, factfinding required courts reinforces conclusion questions resolved process. system, determination legislatures instance necessary, Congress, interests.18 448-449, 1237-38; 2348. 30 reference society disingenuous incantation avoid searching pays. State—from derives privilege coal—the will realize, pays, .[:] purposes." 522, 878. taxpayers' undue 591; (1954). satisfied formula relates liability appellant producers' turn III federally owned "substantially frustrates" ch. 85, Stat. 437, U.S.C. 181 (1976 ed. Supp.III) (1920 Act), amended Amendments Pub.L. 94-377, 1083 (1975 Amendments). 1920 land—i. e., (including reasonable profit) coal—are captured form lessees. received divided prescribed Act.19 seriously undercuts disrupts Act's division Governments appropriating directly major portion rents." alter scheme causing willing bid leases. note premise—that relatively fixed Treasury Montana—that appears claims. pressing arguments, increases increasing total rents," consumers, Treasury.20 hardly demonstrates 450, 189, provides pertinent part: 33 chapter shall rights exercise have, improvements, rights, property, assets lessee 34 occasion construe soon enacted. explained: 35 "Congress meant proviso say although act deals letting lands relations [federal] thereof, so states, respect private persons corporations, concerned. 36 37 "We think plainly discloses intention contracting act, reason, exempt other- iwise lawful." 48-50, 841 (1925) added). 38 necessarily follows "otherwise lawful," forbid lawful" agree. either 1975 distribute Report Amendments, secure public." H.R.Rep. 94-681, pp. 17-18 U.S.Code Cong. Admin.News, 1976, 1943, 1953. proves too much. By definition, reduces accruing Government, despite explicit grant 32. Finally, depends inferences drawn §§ 207 191, amended, Government. Complaint &Par; 38-41, J.S.App. 57a-58a. Yet states "[n]othing chapter"—which 35—"shall mines "levy concerned," 49, reject invalidated 40 insist impairs policies. quarrel recitation statute correctly 2(6) Energy Policy Conservation 89 874, 6201(6), declares "to petroleum products natural gas programs greater availability Nation's abundant resources." 102(b)(3) 1978 (PIFUA), 3291, 8301(b)(3) ed., Supp. III), recites encourage foster alternate fuels, lieu petroleum, primary source." implicit Governor Maryland, 117, 2207, (1978), pre-emption urge here. "basic policy favoring competition" Sherman law regulating retail distribution gasoline. 133, 2217. conflict policy, "broad implications" 133-134, 2217-18. Vehicle Bd. Orrin Fox 96, 110-111, 403, 412-13, 361 frequently indicated, "[p]re-emption favored absence persuasive reasons—either regulated permits conclusion, unmistakably ordained.' Chicago North Transp. Kalo Brick Tile 450 311, 317, 1124, 1130, 258 (1981), Florida Lime Avocado Growers, Paul, 373 132, 142, 1210, 1217, 248 (1963). Alessi Raybestos-Manhattan, 504, 1895, 1905, 402 Jones Rath Packing 519, 525-526, 1305, 1309-10, 604 Perez Campbell, 637, 649, 1704, 1711, 233 (1971). this, necessary look beyond expressions "national policy" claimed conflict.21 provisions cited PIFUA. PIFUA new electric plants fuel-burning installations using source, existing 1989. 8311(1), 8312(a) Supp.III). manifest favor clear." Brief 37. itself makes clear, did intend 601(a)(1) PIFUA, 3323, 8401(a)(1) Supp.III), financial assistance areas adversely affected increased uranium mining, findings lacks meet housing areas. 601(a)(2), 8401(a)(2) "increased revenues, royalties, governments associated increase taken determining minerals. version bill aid, not. H.R.Conf.Rep.No.95-1749, p. Senate's proposal aid opposed conferees, took able caused Transcript Joint Conference 1822, 1824, 1832, 1834-1837, 1839 (1977) (Tr.), reprinted Energy, History: 777, 779, 787, 789-792, 794 (1978) (Legislative History). explaining objections Representative Eckhardt pointed out: 46 western "As I [see Tr. History, 777], already $3 still enjoys percent return. goes up addition go up. "This flat instances. "If going determine community how much money community, taking enriched, people angry us ." 1835, 790. obviously included response concerns, "taken account" eligibility aid. confirms seems evident face statute—that comes close fail.22 IV sum, suffers defects complaints, resolve constitutionality 52 So ordered. WHITE, concurring. troublesome me, join doubt realization run intolerable unacceptable force unconstitutional. hence country, while equally reserved negotiated land Also, BLACKMUN cogently points out, post, 643, n.9, 40% indirectly returned reclamation fund. addition, grants production. me pause counsels withholding hand, now. undesirable burdens. aware needs, trend energy-rich aggrandize perhaps lessen unusually high extraction. Yet, content let rest, counseled Executive Branch Solicitor overturn field otherwise. machinery thwart efforts unacceptable, available surely similarly situated country. presently it, better wisdom valor branches 56 BLACKMUN, whom POWELL STEVENS join, dissenting. (1977), unanimous observed: tailored accomplished, receive careful produces forbidden commerce." 288-289, n.15, 1084, n.15. case, single "relationship today concludes believe "careful scrutiny" due respectfully dissent. approximately 25% known reserves, reserves.1 Department Demonstrated Reserve Base January 1, Assn., Data 1978, I-6 Approximately 70-75% lies Hearings H.R.6625, H.R.6654, H.R.7163 Subcommittee Power Committee Interstate Foreign Commerce, 96th Cong., 2d Sess. (1980) (Hearings) (statement Rep. Vento). great bulk Montana—indeed, 90%, ante, 617-618—is exported pursuant long-term purchase utilities. H.R.Rep.No.96-1527, pt. 3-4 Those typically passed utilities; turn, fuel adjustment clauses allow utilities pass along environmental 3, fields occupy "pivotal" geographic midwestern northwestern markets, Krutilla Fisher Rice, Economic Fiscal Impacts Development: Northern Great Plains xvi (Krutilla), supplied coal.2 following Arab oil embargo conversion legislation, Legislature, Mont.Laws, 525, cents maximum (1979).3 illuminating. Committees recommended acknowledged: "It true higher American industry."4 Statement Accompany Free Province Alberta, Canada, raised sharply gas, forcing Alberta elsewhere finance involuntarily Alberta's "universities, hospitals, reduction etc." Stating "we north Alberta," "While scarce produced committed sale purchased added might Wyoming take advantage lower comparable Dakota.5 industry grow combined reserves Dakota simply nation's fossil ignored levels."6 foresaw, enormous $33.6 year less $40 1979. App. Juris. 55a. suggested 2010, $20 billion implementation No remarkable represented 1972, then-current 0.4% revenue; contrast, amendment, 11.4% revenue. Griffin Shelton, Severance Policies Rocky Mountain Studies 29, (Griffin). supplies almost 20% Oral Arg. 31. funds beginning 1980, transferred dedicated "forever remain inviolate" unless relief residents. 1979 698. 62 Appellants' appeal allegation treated true.7 claim, succeed merits. mining.8 70% 75% coal-bearing well.9 light circumstances, Representatives concluded results "far excess indirect production." Several commentators agreed pursued "OPEC-like maximization," accordingly Nehring B. Zycher Wharton, Development Regulation Plains: Preliminary 148 (1976); 272. Krutilla, 185. These findings, dispositive meaning one. failure acknowledge stems, misreading marked tension concepts: "free trade" immunity see, Freeman Hewit, 329 276, 265 (1946), 'pay way,' (1938). generally 278-281, 1078-80, 1083-84, n.15; Simet Lynn, Must Pay Its Way: Demise Spector, Nat.Tax Hellerstein, Foreword, Clause: An Historical Perspective, Vand.L.Rev. 335, 335-339 (1976). unanimously reaffirming 288, 1083. clear valid; sustained challenge 754, 2133, (1981). acknowledges indeed, holds Transit's Ante, 617. fully agree, facts present concede, concludes, test—substantial apportionment—are observes facially neutral. automatically follow, unduly interfere to, does, way. precedents, taken. 626. interpretation emasculates prong. ever proportional rather rate; thus, approach entertained inHeisler disapproved today, 617.10 ad valorem prong; implicitly ratifies 100% 1,000% choose so. 21. Likewise, indicates afoul sufficient eliminate citizens.11 neither nor startling result.12 often 1079 Stock, 2133. Accordingly, exemption interpreted relation" narrow sense; 1819-20, 433, 594, "pay way" narrower sense well: recovering itself. (1919).13 suggested, fails recognize neutral 622-623. 163, 399, (1954), Texas "taking" "has pipeline companies." Calvert argument, holding "these essential process met sufficiently justify activity." 163-164, 399. 164, grounds 'depends having effects, actual potential, suppressing burdening commerce,' 424, 590. placed position, burdened. framing measures reach "at pains avoids evils puts actually plane equality taxation." Nippert, vigilant review "single business," "[a]ny sort creates danger error apportionment, lack n. 15, 15.14 vigilance limited face: "Not vacuum consequences applications concrete concern." 431, 593. 756, 2134. neutral, falls heavily likely alleviated restraints normally where interests state." McGoldrick Berwind-White 309 33, 46, 388, 392, 565 Raymond Transportation, 434 429, 446-447, 797, 664 "tailored" closer "fit" singled number minerals susceptible "tailoring." "Like tollgate lying athwart route, processing conditions Developments Law: Limitations Business, 75 Harv.L.Rev. 953, 970 (1962). jurisdiction approaches mineral, consumption largely outside "[e]conomically politically analogous exploiting geographical position." Brown, Open Economy: Frankfurter Position Judiciary, Yale L.J. 232 (1957) (Brown). Constitutional Constraints Local Resources, 249-250 Posner, Analysis Law 510-514 (2d 1977) (Posner). port imports way inland Michelin Tire Wages, 423 96 535, 542, 495 (1976),15 mineral-rich consume sources government, mere shifted forward standing alone, make violation. 249. violated when, allege effectively selects taxpayers shoulder grossly 70 "complex inquiries" export 619, 8.16 believe, competence.17 If exported, related," Transit. contrary, second-guess disposition revenues." 627, 16. identical roughly industries, end; singles charges disproportionate government,18 sure, task formidable one; excuse undertake poses extremely grave threaten "polarize Nation," reawaken tendencies toward Balkanization" remedy. Hughes Oklahoma, 322, 325-326, 1727, 1731, answer left Congress:19 Constitution vests regulate action Perhaps written word, advanced solidarity prosperity Nation silences Constitution." H. Hood Sons, Du Mond, 534-535, 657, 663, 865 lightly abandon role.20 Holmes' "embodies end," dissent.21 determined price" defined extracted prepared shipment f. o. b. mine, excluding charged seller 15-35-102(1). Taxes 15-35-102(6). excluded computation effective rate. Nations, Indian Tribes U.S.Const., I, 8, cl. 3. "Constitution, Laws supreme Land VI, "nationalize nationalize withdraw deliver commercial South, wheat meats, cotton shoes Massachusetts woolen industries inception growth, unpicked, ungathered, hides flesh cattle 'on hoof,' wool unshorn, unmined, percentages destined 259-260, Of "fruits California" "wheat West" Wickard Filburn, 317 111, 82, 122 (1942). criticized unresponsive reality. Nat.Tax.J. 232-233 (1957); 970-971 (1962) (Developments). forced draw distinctions described opaque. Compare, East Ohio 283 465, 499, 1171 (1931) (movement supply lines reduced pressure constitutes business), Comm'n 284 41, 62, 76 156 business). wrongly decided. injects principles antitrust imprecise standards "exploiting" flow otherwise impeded. complex inquiries elasticity supply. producer able, otherwise, customers. "[i]t strange indeed legality depend vagaries contracts." 856 "formidable evidentiary difficulties appraising industry, state's monopolistic futile." Developments, supra 5, 970. 248-249. burden, expect "legitimate [of mining]—for schools, roads, police, health like—might [cents] ton, compared average $2.00 ton." 12. inasmuch "cached away, effect, unrelated unknown purposes," Reply 8. At oral counsel "perhaps twelve half fifteen coal" constitutional. 851. Contrary suggestion, fund undermine Nothing choosing allocate current generations. "such imposition, termed tested Lindsey, 183, 190, 380, 382, 953 (1931). purportedly quantifiable showing, record, appear manifestly rendered 753. 598-600, 752-753; 296-297, 442-443. One commentator "are applicable ordinary apply." Hartman, 20, (1953). "partak[e] rent proprietary [rather] term technical sense." 122. 122-130. Most Michigan 1846. Agric., Deposits Production adopted Census, Collections Table Motors, Penney, 8; 558, 1391, words "amount" "value" Similarly, applying mentioned words. 444-445, (1979); 750, 1399, 1391. linchpin incorrect assumption Only advocate examination provided. 623-624, arguably "benefit." absent equal (which raise), difficult comparing decide judicially "so arbitrary compel exertion power, constitutes, substance different as, confiscation property." 601, controversy escaped attention Congress. bills introduced during limit 2695, H.R. 6625, 6654 7163. Similar 97th 178, 1313. originally 191 (1970 ed.), leasing follows: 37.5% leased located; 52.5% created Reclamation 1902, 1093, 391; 10% deposited "miscellaneous receipts." 9(a) currently effect. formula, occurs 40%, 10%. 191. complaints payments, ultimate utilities' 17, 18, (J.S.App.) 53a-54a. Presumably, contracts, Government's unaffected Exxon, rejecting went focused allegations concerning Robinson-Patman 129-133, 2215-2217. Clean Air 7401 merits discussion. mandate coal; prescribes governing emission sulfur dioxide used. low sulphur incidental. together contain 68% Together Wyoming, 1977; estimated 33% 1990. pre-1975 12, 22, 34, Btu mined. 50. $2.08 ton. 7-8. commissioned 612-613, overall had, 1973, Taxation, Interim Study (1974). "Montana tax[ed] fuels competitive (Emphasis original.) lignite value. Apparently inspired examples, 171/2% Wyo.Stat.Ann. 39-2-202, 39-2-402, 39-6-302(a)-(f), 39-6-303(a) (1977 Supp.1980). With possible exception Dakota's lignite, Significantly, considering '[t]ax leadership' emerging reality," informal cartel arrangements arise Conflicting Interest Trends Taxation: Copper—A Case Point, 269, 278 (Church). n.4, directed investigate feasibility multi-state Dakotas contract cooperate joining achieve end 1620. goal. sponsors Legislature: "Most Midwest. [long-term] shown escalation add bill, purchasers Midwest elsewhere. companies, will, extra customers." Towe, Explanation Reasons 4, 34. observed pleaded accepted dismissal; prevail "under facts." 849 17-18. gross 15-6-132 indemnity 15-38-104, equipment, 15-6-138(b), corporation license 15-31-101. 50-54. bond commencement operations. 82-4-338. statute, "sales, bonuses, rentals" payable subdivisions, legislature giving priority subdivisions socially economically impacted chapter, (i) planning, (ii) construction maintenance facilities, (iii) service 35, 601 95-620, 8401 authorizes Rather suggesting mechanical imply struck down plaintiff establishes record result). Merrion Jicarilla Apache Tribe, 617 F.2d 537, 545, n.4 (CA10) (en banc), cert. granted, 820, 71, recognized reached "would deny motion dismiss proceed determination." 37a. example illustrates, prospect fanciful Ninety Alaska's royalties; massive sums raised, eliminated. N.Y. Times, June 1981, A10, col. above, accounts revenue, relief. apparently 624-626. cases, presented involved brought "for declaring dividends" transacted Wisconsin. transactions York, tax" amounts. 247. contingent events destroy exaction." 250. unapportioned uphold 448, 1571. 449-450, 1572-73. (BRENNAN, dissenting). telegraph annual $2 pole maintained city Va. nondiscriminatory "exercise 257, 266. stricter scrutiny; remains "on application, whether, prevailing proportionate liabilities involved, disguised attempt 260, 267. scrutinize carefully Evansville-Vanderburgh (1937). analyzing rendered." Clark, 'imposed government.' 621. nearly suggests. implied 850, 855, appellees Appellees, 1-3, 26-27. objectives to: "(a) preserve modestly respond social impacts development, (c) invest future, technologies dependence decline." "preserve increase" inquire "surplus" "manifestly disproportionate" development. gave examples taxes: differentiate property; business; "privilege corporate form" changed involved. 15. examples. 754-755, 1401-02, degree "exported" jurisdiction's relative dominance market, product, adequate substitutes. McLure, 257-259 510-512. Commentators disagreement likelihood exported. Gillis Peprah, Uranium Sunbelt, Tex.Bus.Rev. 302, 277, Griffin, 33. arrangement. Gillis, 308. Whether trial. routinely dealt civil litigation. Milwaukee Illinois, 304, 349, 1784, 1808, 114 (1981) (dissenting opinion). complexity suitable denying adjudicate." 25, 1809, 25. 13, 755, (reciting Louisiana's "First-Use Tax" debt, alleviate damage suggests State). notes, attention. 628, 18. passed, disabled interim; strong institutional issue. 222. whereas argues 1980 hearings reasonableness court," committee. Hearing 2695 Sess., relevant: "I come lost declare void. imperiled laws my sees prevails views embodies end." O. Holmes, Collected Legal Papers 291, 295-296 (reprint, 1952). merit.

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