Document: 520 U.S. 564117 S.Ct. 1590137 L.Ed.2d 852 CAMPS NEWFOUND/OWATONNA, INC., Petitioner,v.TOWN OF HARRISON, MAINE, et al. No. 94-1988. Supreme Court of the United States Argued Oct. 9, 1996. Decided May 19, 1997. Syllabus * Petitioner, a Maine nonprofit corporation, operates church camp for children, most whom are not residents. Petitioner is financed through camper tuition and other revenues. From 1989 to 1991, it paid over $20,000 per year in real estate personal property taxes. A state statute provides general exemption from those taxes charitable institutions incorporated Maine. With respect operated principally benefit nonresidents, however, charity may only qualify more limited tax benefit, then if its weekly charge services does exceed $30 person. was ineligible any exemption, because campers were largely nonresidents roughly $400 camper. After respondent Town rejected request refund already continuing future taxes, which based on claim that violated Commerce Clause, petitioner filed suit awarded summary judgment by Superior Court. The Judicial reversed, holding had met burden persuasion unconstitutional. Held: An otherwise generally applicable violates Clause owned excludes organizations nonresidents. Pp. ____-____. (a) Because Government lacked power regulate interstate commerce during Nation's first years, freely adopted measures fostering local interests without regard possible prejudice resulting "conflict commercial regulations, destructive harmony States.'' Gibbons v. Ogden, 9 Wheat. 1, 224, 6 L.Ed. 23 (Johnson, J., concurring judgment). Arguably, this cause Constitutional Convention. Ibid. granted Congress express authority override restrictive conflicting but also effected curtailment even absent congressional legislation. (b) unpersuaded Town's arguments dormant inapplicable here, either "articles commerce,'' or implicated. unquestionably engaged commerce, as purchaser, see e.g., Katzenbach McClung, 379 294, 300-301, 85 377, 382, 13 290, provider goods akin hotel, see, Heart Atlanta Motel, Inc. States, 241, 244, 258, 348, 351, 358, 258. Although latter case involved Congress' affirmative powers, reasoning context. See, Hughes Oklahoma, 441 322, 326, n. 2, 99 1727, 1731, 60 250. further argument at issue rejected. Even assuming, argues, could impose national tax, free levy such manner discriminates against commerce. Pennsylvania West Virginia, 262 553, 596, 43 658, 665, 67 1117. (c) There no question targeted profit-making entities, would violate Clause. face commerce: It expressly distinguishes between entities serve clientele primarily an intrastate market, singling out camps mostly in-staters beneficial treatment, penalizing do business. Such laws virtually se invalid. E.g., Fulton Corp. Faulkner, 516 ----, 116 848, 854, 133 796. did attempt defend demonstrating advances legitimate purpose cannot be adequately served reasonable nondiscriminatory alternatives, Oregon Waste Systems, Department Environmental Quality Ore., 511 93, 101, 114 1345, 1351, 128 13, address question. See Corp., U.S., S.Ct., 856. (d) rule enterprises applies discriminatory benevolent institutions. Clause's applicability sector follows Court's decisions not-for-profit subject regulating Associated Press NLRB, 301 103, 129, 57 650, 654, 81 953, federal antitrust laws, National Collegiate Athletic Assn. Board Regents Univ. Okla., 468 85, 100, 22, 104 2948, 2960, 82 70. has held activities intended earn profit, Edwards California, 314 160, 172, 62 164, 166, 86 119, there reason why enterprise's character should exclude coverage negative aspect Whether for-profit basis, petitioner's purchase competitive markets, offer their facilities variety patrons, derive revenues out-of-state sources. Any categorical distinction basis profit therefore wholly illusory. (e) viewed subsidy charities focus concerns, Lynn Creamery, Healy, 512 186, 199, 2205, 2214, 129 157, alternatively governmental "purchase'' falling within narrow exception role "market participants,'' Alexandria Scrap 426 794, 96 2488, 49 220; Reeves, Stake, 447 429, 100 2271, 65 unpersuasive. exemptions subsidies similar ends, they differ important relevant respects preclude approval issue. Lynn, 200-201, 2215-2216 (SCALIA, As participant'' argument, position New Energy Co. Ind. Limbach, 486 269, 277, 108 1803, 1809, 302, event respondents' open-ended analogous industry-specific actions approved Reeves. (f) This case's facts, isolation, appear pose threat economy's health. Nevertheless, history, including history conflict preceded Convention well uniform course jurisprudence animated enlightened early shown smallest discrimination invites significant inroads solidarity. Baldwin G.A.F. Seelig, Inc., 294 511, 523, 55 497, 500, 79 1032. 655 A.2d 876, reversed. STEVENS, delivered opinion Court, O'CONNOR, KENNEDY, SOUTER, BREYER, JJ., joined. SCALIA, dissenting opinion, REHNQUIST, C.J., THOMAS GINSBURG, THOMAS, joined, joined Part I. William H. Dempsey, Washington, DC, petitioner. L. Plouffe, Portland, ME, respondents. Justice STEVENS 1 presented whether Constitution, Art. I, §8, cl. 3, 2 corporation summer children Christian Science faith. regimen includes supervised prayer, meditation, designed help grow spiritually physically accordance with tenets religion. App. 40-41. About 95% residents Id., 44. 3 located town Harrison; occupies 180 acres shores lake about 40 miles northwest Portland. Brief Respondents 4, 6. Petitioner's include averaging week each student, contributions private donors, income "modest endowment.'' 42, 51. In recent annual operating deficit approximately $175,000. 41. year.1 42-43. 4 issue, Me.Rev.Stat. Ann., Tit. 36, §652(1)(A) (Supp.1996), "benevolent incorporated'' State. "in fact conducted persons who Maine,'' provided —§652(1)(A)(1).2 come State, complete exemption.3 And, since $400, all. 5 1992 made formal Federal Constitution.4 denied, assessors collectors.5 parties agreed cross motions judgment. ruled petitioner, explaining under Maine's statute: "Denial explicitly triggered engaging certain level denial makes operation serving non-residents expensive. increased cost results impermissible in-state consumers. Commonwealth Edison [v. Montana], 453 [609], 617-19 [101 2946, 2953-54, 69 884] . difference non-residents, residency people serve.'' Pet. Cert. 14a-15a (footnote omitted). 7 Town, appealed 876 (1995). Noting statute6 characterized "tax expenditures,'' equivalent services. 878. "treats all alike''-given "all have opportunity choosing dispense majority locally''-it "regulates evenhandedly incidental effects commerce.'' 879. absence evidence "competes outside "impedes travel'' "provides necessary travel,'' concluded "not heavy unconstitutional.'' 8 We certiorari. 1040, 134 187. For reasons follow, we now reverse. II During years our independent confederation, among States. State adopt own what Johnson States'' ensued. (1824) (opinion his view, "was immediate led forming [constitutional] convention.'' "If one object riding every adoption constitution, keep intercourse invidious partial restraints.'' 231.7 10 subsequently endorsed Johnson's appraisal central importance control foreign and, narrowly, conclusion regulations immediately power. "In short, implementing legislation limitation upon Southern Pacific Arizona ex rel. Sullivan, 325 761, 1515, 89 1915 [(1945)]; Morgan 328 373, 66 1050, 90 1317 [(1946)].'' Freeman Hewit, 329 249, 252, 274, 276, 91 265 (1946). Our point reflect "upon fullest consideration, adjudication unbroken history.'' H.P. Hood & Sons, Du Mond, 336 525, 534-535, 657, 663-664, 93 865 (1949). repudiate substantially modify adjudication,8 done so. 11 involves previously addressed-the disparate treatment service residence consumers serves. argues case, implicated here enact estate. reject these arguments, explain think prior cases make clear heavily than operators simply next novel different apply Finally, permissible acting participant.'' III 12 camp's "product "consumed' entirely Maine.'' 17-18. though 290 (1964); Lopez, 514 549, ---------, 115 1624, 1629-1630, 131 626 (1995), markets services, together enjoy natural beauty inland Maine, attracted facility parts Nation. record reflects "advertises [out-of-state] periodicals sends Executive Director annually recruiting trips across country.'' 49-50. efforts quite successful; 95 percent attendance necessarily generates transportation lines long been recognized form "commerce.'' 119 (1941); Caminetti 242 470, 491, 37 192, 197, 61 442 (1917); Hoke 227 308, 320, 33 281, 283, 523 (1913). Summer comparable hotels guests consumed locally. 258 (1964), affected hotel "solicits patronage Georgia various advertising media, magazines circulation.'' 243, 350. race access thereby impeded travel. 358; 1629-1630. Official limits creates impediment. when business purely local, ""it feels pinch, matter how squeeze.''' Atlanta, 358 (quoting Women's Sportswear Mfrs. Assn., 460, 464, 714, 716, 805 (1949)). 14 here. stated 250 (1979), "The definition "commerce' same relied strike down restrict support some exertion regulation.'' 2. That turn rested Philadelphia Jersey, 437 617, 98 2531, 475 (1978), "two-tiered 622, 2534. "Just ha[d] movement [the] wastes'' so too constitutional scrutiny movement.'' 622-623, Sporhase Nebraska Douglas, 458 941, 102 3456, 3462-3463, 73 1254 (1982). 15 clearly substantial effect restrictions making available Cf. C Carbone, Clarkstown, 383, 391, 1677, 1682-1683, 399 (1994). 16 disagree. estate, like impermissibly assume (though before us) tax. follow State's "power lay collect comprehensive is, exerted way [interstate] 1117 (1923). 17 To allow avoid strictures simple device labeling destroy barrier protectionism Constitution provides. noted 157 (1994), " [t]he paradigmatic law discriminating protective [import] tariff customs duty, imported products produced State.'' 193, 2211. tariffs "so patently unconstitutional reveal single one.'' Yet, theory adopted, create just ease. need pass imposing special used store, process, sell goods. By gearing value functional import tariff. example demonstrates, accept radical unacceptable results. 18 higher serves IV 19 "State "virtually invalid.''' 796 (1996) (1994)). look beyond text determine practical matter, encourages limit clientele, penalizes nonresident customers businesses catering market. 20 If policy implemented statutory prohibition providing almost certainly "consistently precludes mandating given preferred right access, consumers, resources borders derived therefrom.'' England Power Hampshire, 455 331, 338, 1096, 1100, 71 188 authorities date part century.9 "product'' itself, addition way, burdens domestically generated hydroelectric power, Power, landfills, (1978). cases, fell both resource, related residents.10 21 Avoiding sort "economic Balkanization,'' 325, retaliatory acts purposes jurisprudence. ibid.; Kansas Natural Gas Co., 221 229, 255, 31 564, 571, 716 (1911) (expressing concern "embargo retaliated embargo, will halted lines''). Brown-Forman Distillers York Liquor Authority, 476 573, 580, 106 2080, 2085, 552 (1986): "Economic attempts convey advantages merchants; give advantage States.''11 encouraging economic isolationism, prohibitions very evil prevent. 22 Of course, involve total prohibition. Rather, strong incentive able North Carolina "intangibles tax'' struck 852, (1996). constitutionality "regime taxe[d] stock [held in-State shareholders] degree issuing participates 855. facially discriminatory, tended "to discourage domestic corporations plying trades effect. extent deterred doing business, imposed regulation taxation fees assessed directly use Chemical Waste, 504 342, 112 2013-2014 (discriminatory disposal hazardous waste). comes deprivation rather specific penalty activity moment. Thus, 1808, 302 (1988), invalidated Ohio credit sales ethanol States; "deprive[d] thus appear[ed] cardinal requirement nondiscrimination.''12 Given scheme falls design predictably disproportionate out-of-staters,13 pernicious involving targeting out-of-staters alone. 24 Unlike recognize customer indirectly means entity transacting non-Maine customer. analytic difference. Creamery discussing phenomenon tariffs: "For 150 rightly imposition differential stream commerce-from wholesaler retailer consumer-is invalid, placed result disadvantage producer.'' 202, 2216 (citing cases). So matters little taxed campers. demonstrates incidence least campers, contested point, courts below decision presumption. 49; A.2d, 879; 14a, 2.14 25 businesses-like petitioner's-that continue engage trade, functionally export targets taxing them. clear, core forbidden clause. ""[A] transaction incident crosses occurs State.''' 2014 Armco Hardesty, 467 638, 642, 2620, 2622, 540 (1984)); 2211 (tariffs Clause). 26 Ninety-five state. Insofar tuition, felt out-of-staters, deterring them enjoying benefits camping Maine.15 sum, 100-101, 1350-1351. 27 might attempted ""advances alternatives.''' 1351 278, 1810). assessing applied "strictest scrutiny.'' 337, 1737, (1979). extremely difficult burden, "facial itself fatal defect.''' Hughes, 1737); Management, Hunt, 334, 2009, 2014, 121 (1992) ("Once found discriminate typically inquiry''). Perhaps realizing weight effort rule, 854-855.16 doubt entity, impermissible. V 28 unresolved Though never directly, economy decisions. 29 frequently 953 (1937), example, Labor Relations Act Press' news gathering enactment despite A.P. "does operate profit.'' 654. A. P.'s "involve[d] constant channels communication,'' operations "amount[ed] intercourse, meaning Constitution.'' 128, Polish Alliance 322 643, 64 1196, 88 1509 (1944). 30 similarly anticompetitive organizations. 70 (1984) (Sherman §1 nonprofits); American Soc. Mechanical Engineers, Hydrolevel 456 556, 576, 1935, 1948, 72 330 (1982) (" [I]t debate can liable laws''); Goldfarb Virginia Bar, 421 773, 2004, 44 572 (1975). enterprise place purview NLRB Yeshiva Univ., 444 672, 681, 11, 856, 862, 63 (1980) (noting context amendments "Congress appears "affect commerce' modern conditions''). undertaken intention earning profit. (1941), addressed California prohibiting transport into indigent persons. violation "the "commerce','' "unconstitutional [that] 172-173, 166. determining "commerce,'' [i]t immaterial character.'' 1. 32 2; 621-623, 2534-2535 (rejecting commerce''); Sporhase, 3462-3463; supra, __-__. number participate. Some educational institutions, hospitals, child-care facilities, research organizations, museums generate earnings; corporations. Hansmann, Role Nonprofit Enterprise, Yale L.J. 835, (1980). ordinarily understood "is barred distributing net earnings, any, individuals exercise it, members, officers, directors, trustees.'' 838.17 Nothing intrinsic nature prevents entities; nonprofits depend-as here-in charged Clotfelter, Distributional Consequences Activities, Who Benefits Sector? (C. Clotfelter ed., 1992) (nonprofits sectors "heavily dependent paying customers, payments accounting half revenues''). sources, 34 analysis, Entities categories major participants markets. although relatively insignificant impact entire Nation, class significant.18 Wickard Filburn, 317 111, 127-128, 82, 90-91, 87 122 (1942); 1628, 1629-1630). 35 standpoint favor citizens, notwithstanding adverse larger Indeed, view solely perspective, equally growth trade. But hold, Bacchus, 273, 3056. Protectionism, serving, encourage close home, Clause.19 nonprofits, it,20 far better dimensions.21 VI 36 Rather urging us expenditure government money lessen social foster societal characterized, submits choose 220 (1976); 244 find respects, distinctions. reviewed reality, cater needs. statement [a] pure funded revenue imposes merely assists business,'' permissible, must too. "never squarely confronted subsidies,'' id., 15, questions today. Assuming, arguendo, correct direct benefitting sanction ends.22 38 Walz Tax Comm'n City York, 397 664, 1409, 697 (1970), assumption religious invalid,23 York's Establishment First Amendment.24 rested, part, premise constitutionally exemptions.25 claims action market prohibited 39 manufactured another gave Ohio. party challenging "eligible receive cash subsidy'' home potential beneficiary less attacks, effective conferring competitors.'' 1810. importance. noted: prohibit marketplace, description connection Direct subsidization industry run afoul prohibition; does.'' (emphasis original). 210, 2220 judgment) (drawing "exemption'' "subsidy supported scholarly commentary precedent, depart it. Enrich, Saving Themselves: Constraints Incentives Business, 110 Harv. L.Rev. 442-443 (1996); Hellerstein Coenen, Restraints Business Development Incentives, Cornell 789, 846-848 (1996).26 unpersuasive.27 exception. explained Co.: "That doctrine differentiates distinctive capacity, capacity participant; former limitations Clause.'' 1809. White Massachusetts Council Constr. Employers, 460 204, 208, 103 1042, 1044-1045, 75 (1983); 436-437, 2277; 810, 2498. 41 Maryland had, effect, entered abandoned automobile hulks purchaser using funds provide bounties removal streets junkyards. 809-810, 2497-2498. South Dakota participated cement seller output plant many years. 431-432, 2274-2275. And White, city Boston construction funding projects. 205-206, 1043-1044. These three stand proposition that, analysis proprietary "favor citizens others.'' Scrap, 42 market-participant argued program subsidizing particular industry, dispositions laws.'' "That,'' explained, transform participation market.'' ultimately neither nor sale ethanol, assessment computation taxes-a primeval activity.'' indicated White: kind "a inquiry: challenged "program constituted market.''''' 1044-1045 436, 7, 2277, 7). involvement market-participation doctrine. prepared expand suggested poor candidate. Like upheld -which libraries, art galleries, hospitals churches-28the denied broad category institutions.29 reason, nothing short dramatic expansion application case. Maryland's entry hulks, discrete focused industry. Similarly, Dakota's was-in scope-readily conceived contrast, exemption-which sweeps cover swathes sector-must taken sovereign exempted function. 211, 1046, "there government's ability reach transacts business''). version swallow schemes. Contrary submission, notion whenever abatement "purchasing'' readily confined concession liquors indigenous Hawaii, jobs investment unique cultural beverages. 270-271, 3054-3055. Discriminatory schemes favoring farmers seen agricultural order ensure steady supply product. 190, 2209-2210 (striking protecting milk producers "preserve industry'' "thereby ensur[ing] continuous adequate fresh market'' (internal quotation marks omitted)). VII true Bacchus Imports, Ltd. Dias, facts health economy. convention individual controversy judged. scale interfere project Union. Cardozo recognized, countenance represents invite "national solidarity'': 45 framed dominion political philosophy parochial range. peoples several states sink swim together, prosperity salvation union division.'' 1032 (1935). 46 47 ordered. 48 Chief Justice, GINSBURG join, dissenting. negative-commerce-clause drifted moorings. Originally activity, today invoked prevent giving break inhabitants. my excuses relieve caring residents, survives demanding commerce-clause scrutiny. 50 often said Jackson once observed, "vision Founders'' "that farmer craftsman shall encouraged produce certainty he embargoes withhold exports, duties them.'' 539, zeal advance policy, take care overstep mandate, cut off legislating subjects relating health, life, safety affect Huron Portland Cement Detroit, 362 440, 443-444, 80 813, 816, (1960). 51 struggled (to put nicely) develop set rules preserve needlessly intruding States' police Oklahoma Jefferson Lines, 175, 180-183, 1331, 1335-1336, 261 currently stated, applied: Where observe sometimes referred invalidity;'' where, hand, nondiscriminatory, nonetheless adversely affects employ deferential "balancing test,'' sustained unless excessive relation putative benefits,'' Pike Bruce Church, 137, 142, 844, 847, 174 (1970). 99, 1349-1350, 52 While invalidity'' entails scrutiny,'' 1736-1737, invalidation legislation, Taylor, 477 131, 2440, (1986) (upholding absolute ban importation baitfish Maine), "what "discriminatory' provision sense-that protectionist enactment-may closer so,'' 1810, (1988). erects demonstrably justified valid factor unrelated protectionism,'' finer "advances alternatives,'' 53 suspect expedient advancement preserved judicial confer excepted regulates them-by selling cement, (1980), purchasing auto (1976), hiring contractors, Construction (1983). Likewise, declared '' 54 applying foregoing principles us, understand precise scope created (Supp.1996-1997). suffers misapprehension "sweeps sector,'' ante, __, quintessentially activities. review compensate subsidize contribute public fisc dispensing provide. allows organized "for lawful purpose,'' 13-B, §201 (1981 Supp.1996-1997), supplied extend institutions,'' §652(1)(A), "organized exclusively purposes,'' §652(1)(C)(1) added), parcels items "solely,'' organization's Poland Spring Health Institute, 649 1098, 1100 (Me.1994). defined term institutions'' "charity,'' 56 ""for indefinite persons, bringing minds hearts influence education religion, relieving bodies disease, suffering, constraint, assisting establish themselves erecting maintaining buildings works lessening government. ''' Lewiston Marcotte Congregate Housing, 673 209, 211 added). Moreover, insisting claiming "bring unmistakably spirit intent act creating exemption,'' ibid. omitted), proclaiming contribution fisc. explained: 58 ""[A]ny institution relieves [its] pecuniary body politic, receiving being "quid pro quo'' something provide.''' Episcopal Camp Foundation, Hope, 666 108, (1995) Young Men's Germantown Philadelphia, 323 Pa. 401, 413, 187 210 (1936)). 59 benefits, reference policy. organization devoted wildlife sanctuary ground preserve's deer hunting conflicted game management, deemed benefit. Holbrook Island Sanctuary Inhabitants Brooksville, 161 Me. 476, 214 660 (1965). churches exemptions, Pentecostal Assembly Bangor Maidlow, 414 891, 893-894 (Me.1980) ("religious equated purposes''). adhered rigorously exempt "solely'' purposes. owning purposes, forfeited small fraction furtherance Lewiston, 212-213 (denying building leased rates); Nature Conservancy Pine Tree Bristol, 385 39, (Me.1978) grantors reserved rights-of-way). helping obscured traditional service. strikes speak "camps'' all, lists examples nursing homes, boarding community mental child centers, §652(1)(A). fall 1933 tuition-free Emoh Associates Lyman, 132 67, 166 59, 60, 4-to-3 "moral instruction'' training "social living civic responsibility,'' "nonprofit'' furnished cost, 109, 111. What properly regarded costs, whether, assuming can, mainly constitutional.1 I validity exemption-applicable charity-under discussed earlier. concludes limiting eligible "principally residents,'' "facially discriminates'' seems me true. Disparate constitutes objects are, situated. General Motors Tracy, _________, 117 823-824. entitlement gratuitously welfare situated [the State],'' seen, underlying quid quo uncompensated expenditures assistance seeks discrimination'' showing treating disparately costs users indirect proper mode lenient "balancing'' standard above. precisely upholding preferential utilities. conclude, "similarly situated'' fuel distributors; insulation competition "serves safety.'' 828. Tracy paints compelling image shivering homes dead winter assured competition-sheltered utilities 825, 827-828. No important, availability facilitated favorable treatment: sick dying, elderly. if, displays end analysis. remarkable thing today's rendered inquiry justify favoritism. Once having rests. [T]he Town,'' asserts, "has rule.'' Ante, __. pointless technicality. asserted interest shoulder social-welfare validates presence causes resident-benefiting non-resident-benefiting charities, hence negates discrimination,'' justifies consequence probably unanswerable. lawyers truly senseless.2 proceed apply. Facially not, artifice dispenses residents.3 always legitimacy state-provided bona fide wrote unanimous Court: "Neither overnight visitor, unfriendly agent hostile resident diplomat, illegal entrant, colorable share bounty conscientious citizens.'' Mathews Diaz, 80, 1883, 1891, 478 (1976). restricted colonial times, M. Ierley, Charity All, Welfare Society, Ancient Times Present (1984), self-interested behavior (or, benignly, principle begins home) inherent structure system, cf. Edgar MITE 457 624, 644, 2629, 2641-2642, 269 ("the nonresident[s]''). equal protection challenge requirements municipal employment, McCarthy Civil Serv. Comm'n, 424 645, 1154, 366 (1976) (per curiam), primary secondary schooling, Martinez Bynum, 461 321, 1838, 879 requires logical cases. relies supposed would-be recipients (the nonprofits' "customers''); surely discriminated distribution benefits. problem, employment extends orphanages, homeless shelters refuges battered women. One hardly functions, removed utterly unconnected genuine If, largesse chooses indirectly-by compensating providers-cannot restrictive.4 fact, Ed. Ky. Annual Conference Methodist Church Illinois, 203 171, (1906), inheritance denying charities. compensation alleviating fortunate 561, 173. said,'' wrote, exempts bequeathed unreasonable arbitrary require exercised bestowed her people,'' 563, 174.5 68 Education Equal Protection Privileges Immunities Clauses Fourteenth Amendment, raised plaintiff error, brief, Plaintiff Error, D.T.1906, pp. 30-38, oral 555 (argument counsel), reached disposition rejecting implicitly argumen[t] refusing [it].'' Clemons Mississippi, 494 738, 747-748, 1441, 1448, 725 (1990). objection went undiscussed, think, (as here) contrived: legislated "bestowed people'' elsewhere others implicate except innumerable do. facial justification (unrelated protectionism) insufficient survive invalidity,'' (1986), remain additional Tracy. explains, overt moving considerations weighed process deciding threshold conditions entailing present.'' —--- Today's goes great length contention "subsidy'' exceptions stops ask ones acknowledge effectively called "public utilities'' Clause-the exhaust realm abstain scrutinizing assistance, forms (or principally) residents-whether accomplished perform work State-implicates none concerns self-evidently true, label philanthropy "customers,'' "clientele,'' protectionism, believe discussed, routes validate here: constitute balancing test; invalidity''; "domestic charity'' (just utility'' exception) Whichever route selected, action. much Education, overrule decision. charitable-exemption lands lakes attractive densely populated Eastern (if exist) compel taxpayers generosity. disapproval elsewhere. unable, schools attended predominantly students out-of-state. feeding country. accord parable Good Samaritan, respectfully dissent. 74 SCALIA joins, REHNQUIST joins quintessential asset move subsidizes, bulk invalidating tax's alleged essentially "dormant'' Necessary Proper supplement significant, unwarranted, improvident "dormant,'' "negative,'' jurisprudence.1 join SCALIA's opinion. 76 write separately, improper jurisprudence, developed invalidate overbroad unnecessary. because, unmoored text, brought supervisory afield check. unnecessary seem check States-not judicially Article §10 Import-Export Woodruff Parham, Wall. 123, 382 (1869), notwithstanding. finds morass caselaw highlight abandon failed consider restoring original role. III, (and exemption) easily scrutiny; therefore, likelihood, sustain well, instead 77 sense, proved unworkable application. Tyler Pipe Industries, Washington Dept. Revenue, 483 232, 259-265, 107 2810, 2826-2829, 97 199 (1987) (Scalia, dissenting); Bendix Autolite Midwesco Enterprises, 888, 895-898, 2218, 2222-2224, 896 (1988) fashion another, Member current Court2 goodly predecessors3 problems, troubled them.4 undermines delicate balance termed "Our Federalism,'' Younger Harris, 401 37, 44, 746, 750, 669 (1971), worth revisiting justifications aspects 78 area textual historically offered two theories posited exclusive grant Congress. Passenger Cases, How. 393-400, 702 (1849).5 "exclusivity'' rationale likely wrong outset, however. Federalist 32, p. 154 (M. Beloff ed. 1987) (A. Hamilton) [N]otwithstanding grants authorities, pointed where reside states, insert clauses states'').6 seriously questioned License 504, 583, 615, 618, 256 (1847) (Four, arguably five, seven participating Justices contending exclusive). event, "repudiated'' Congress, forecloses respecting 259, 262, 280, 281-282, (1946) (Rutledge, concurring); also, 766-767, 1518-1519, (1945) ("Ever Willson Black-Bird Creek Marsh 245 [7 412] (1829), Cooley Wardens, 299 [13 996], residuum governing nevertheless measure even, extent, it''); James Watt, F.2d 71, (C.A.1 1983) (Breyer, J.) Madison/Marshall "preemptive' Interstate longer land''), cert. 1209, 2397, 354 (1984).7 own, impediments re-grant, reconvey power,'' Wardens Port Relief Distressed Pilots, 299, 318, 996 (1852), quickly untenable. Compare Wheeling Belmont Bridge 518, 249 (1852) (holding Clause), 421, 426, 435 (1856) structur[e]''); Transportation Parkersburg, 691, 701, 732, 740-741, 584 (1883) ("It Department, commerce'').8 positive expanded, exclusivity moved untenable absurd. second creation silence, pre-empts Robbins Shelby County Taxing Dist., 120 489, 493, 592, 594, 694 (1887) (asserting silence evidences commerce). words, presumed "inaction'' "equivalent declaration inter-State untrammelled.'' Welton Missouri, 275, 282, 347 (1876). "preemption-by-silence'' ever law. watershed Erie R. Tompkins, 304 64, 817, 1188 (1938), common fill silences left pre-empt court decision, existence jurisdiction, Congress.'' Milwaukee 451 304, 313, 101 1784, 1790, (1981).9 areas uniquely issues rights responsibilities agents. Texas Radcliff Materials, 630, 641, 2061, 2067, 500 (1981). essential, field, opting Kimbell Foods, 440 715, 730, 1459-1460, 711 (1979) "generalized pleas uniformity'' law); Atherton FDIC, 519 ----------, 666, 673-674, 136 656 (1997) (same). 83 authority, pre-emption rejects mere read preempting law: 84 "As "federal bar fields worked "assumption historic powers superseded manifest Congress.''''' Div. Standards Enforcement Dillingham N. A., 832, 838, 791 (citations Jones Rath Packing 430 519, 1305, 604 (1977) (same); Rice Santa Fe Elevator 331 218, 1146, 1447 (1947) sure, overcome reluctance preempt types situations: (1) conflicts law; (2) extensive pre-empted field. Gade Solid Wastes Management 505 88, 98, 2374, 2383, (1992). aid defenders Conflict clash statute, Field likewise enter veneer forays. Furthermore, field suspect, command pre-empted. recognizing language requiring O'Melveny Myers 79, 2048, 2053-2054, (1994) ("Nor court-made detailed; unaddressed presumably law''). enacted narrowly Dillingham, 837-838; Cipollone Liggett Group, 517, 2608, 2618, 407 construction, refused rely inaction alter pre-existing statute. Central Bank Denver, N.A. 180-185, 1439, 1449-1452, troubling, amounts default, apparent bi-cameralism presentment. INS Chadha, 462 919, 951-959, 2764, 2784-2788, wrongly evidenced desire undefined delegate policy-laden categorization courts, unenacted dubious. proffered theoretical justifications-exclusivity preemption-by-silence-currently supports did. Despite collapse foundation, believed contrary perceived spirit, actual letter, Constitution. uses privilege "which growth, produce, manufacture Cook Pennsylvania, 566, 1015 (1878), sold auction. I.M. Darnell Son Memphis, 208 113, 247, 413 (1908) Voight Wright, 141 62, 855, 638 (1891); Walling Michigan, 446, 454, 691 (1886); Webber 344, 565 (1881). day, invalid'' (1994); Industries Mo. Lohman, 1815, 639 (1988); Louisiana, 725, 2114, 576 intuitively seemed desirable result-and result, describe below-the remains unsettling rationale's lack basis. obviously judgments ill-equipped unauthorized make. Moorman Mfg. Bair, 267, 278-280, 2340, 2347-2348, 197 (1978) (recognizing establishing formula apportioning multistate "extensive lawmaking'' ill-suited). doing, multifactor tests assess "effect'' Complete Auto Transit, Brady, 1076, 326 (1977); Quill Dakota, 298, 1904, unabashedly legislative manner, balanced "general rule'' indicates: "Where even-handedly effectuate interest, incidental, [80 852] found, becomes degree. tolerated depend involved, promoted lesser activities.'' 92 test "legitimate'' interest; "incidental'' "clearly benefits''; (3) "nature'' (4) alternative furthering "lesser impact'' "one degree,'' compels function legislators judges. 897-898, 2223-2224 (urging abandonment "leave Congress''). allowed "on differing assessments force competing analogies.'' 1344, numerous count, perhaps comparison progeny, Bowman Chicago Northwestern 125 465, 689, 700 (1888), other. Bowman, "cattle meat provisions diseased decayed, otherwise, condition quality, unfit human consumption,'' 700, century, (1986); Asbell Kansas, 209 251, 485, 778 (1908). Jersey "solid liquid waste originated collected territorial 2532 distinguishable, grounds itself. 94 1737-1738, access. 955-957, 3463-3465, (1982); Fish Game Mont., 436 371, 1852, Again, distinctions turned subtle judgments, decisionmaking proper. confine interpreting plain terms egregious described above, leaves choices §10, [n]o shall, Consent Imposts Duties Imports Exports 20-century reader, levying kinds exported nations. Constitution's Framers ratifiers-representatives still semi-independent sovereigns-the "imports'' "exports'' encompassed trade nations, well. late Professor Crosskey, persuasive nearly half-century ago, unearthed Founding-era word "import'' W. True Meaning Clause: Herein "Interstate Trade Barriers'' 1787, Politics History 295-323 (1953). Crosskey recounts, merchants published advertisements newspapers announcing shipments "imported'' "Philadelphia Flour,'' "Carolina Rice,'' "Connecticut Beef.'' 298.10 "export'' refer shipped abroad. writer, urged fellow Connecticut stockings sufficient quantity "but exportation Letter "A. C.,'' Centinel, Sept. 5, col. (reprinted Haven Gazette) Another enrich [b]y refining Cyder large provinces Quebec Nova-Scotia.'' Farmer, New-Haven Gazette, 6, 1785, (second third emphases More significantly, books replete commonplace 18th-century understandings "export.'' cheese-duty October 1786, duty "three pence pound cheese commonwealth.'' Hening, Statutes Large, ch. 29, §2, 289 complaints indicate, Salem [Mass.] Mercury, Mar. time, seems, "imposed New-England rum, Shoes, Cheese, Cordage, articles Independent Chronicle [Boston], Apr. 8, 121-122 (Oct. 1782) (imposing tonnage vessels parts, States,'' impost "imported commonwealth port whatsoever''). Maryland, of'' flour England. 1784 Md. Laws, 84, §1; "A Citizen,'' Norwich [Conn.] Packet, Jan. 17, 1788, ("The imported, four past, upwards twenty five thousand barrels annually-on obliged pay liberty exportation''). inspection salted foods "exported Baltimore,'' included "brought town, state, whatever.'' 1786 §5. fashion, excise distinguished Chocolate,'' pound, "Chocolate State,'' Penny pound. 1783 Conn. Acts Laws 619. enumerated Land Water, America.'' 271.11 founding generation origin, adept indicating. (provision regarding "who [New London Haven] Europe, Asia Africa, Goods, Wares Merchandise, Growth, Produce Manufacture Countries''); 270 (setting "Goods Foreign Port, Plantation States''); (1886) (Act Nov. 18, setting Europe''). usage words "export,'' indication goods, drafted sought, imposts ratified War era None proceedings holding, understanding extended eye toward reconsidering appropriate began "imposts'' imports. reading necessary, claimed, nonsensical: Goods grown, §8 "impost'' §9 Duty laid Articles tension imports negation extrapolated jurisdiction imported; consequently, identical exports "Imposts Duties'' §10.12 bolstered valid, were: First, formation adoption, countries,'' second, forever 105 nontextual selective say least. IX Confederation, "imports, [those articles] treaty-making federation.'' 134. assertion accurate IX, doubtful,13 read. permitted "duties'' "impositions'' levied them.''14 "duty'' Continental recommended permission "foreign merchandise country,'' "imperfectly preserved,'' debates "are full injustice good seaports, ports ports.'' seaport neighbors source discord continued contention, obligated show "duty,'' "impost,'' reference. claim, historical words. records contain response increasing animosities engendered amendment Confederation proposed vested "such purpose'' "regulating Nations, Journals 28, 201 (1933) Two provisos suggest amendment: Citizens instance subjected duties, powers''; Legislative restrained species commodities whatsoever.'' 109 1779, problems posed barriers become acute enough warrant repeal states.'' Resolution Aug. 25, 986; (adopting resolution). resolution "imports,'' evident survey directed Many ignored request, "rival, angry regulations,'' until new Madison, Preface Debates 1787 (Draft), circa 1836, Farrand 547; Ellery Samuel Dick, Letters Members 579 (E. Burnett 1934) (hereinafter Burnett's Letters) (predicting Rhode agree requested 1781 "until Sister then'') added); Jonathan Sturges (draft), 26, considering asking invest Nations other, "might overturn System [of __] Conn[ecticu]t adopt'd relat[iv]e N Y she counteract regulat[ion]s convening'') 111 animosity motivating factors leading Annapolis 1786. T. Powell, Vagaries Varieties Interpretation 182 ("When spoke sovereign, exercises affecting sister conference''). Tench Coxe, Commissioners appointed attend Convention, product Other Union [in States] high enacting State-as instances Kinds.'' Annapolis, reprinted Papers Madison (Rutland ed.1975). Coxe thought [t]o procure alteration'' practices, were, added, "evidently opposed Spirit Union.'' criticisms leveled ensuing Government's inability "quarrels states,'' arising other's (Edmund Randolph, 29); 547-548 ("Some Connecticut, Massts. G.B. w[hi]ch complained Virga. doubtless States''). 113 abolition barriers, passages indicate remained concern, George Mason, execution laws. Otherwise, argued, "restriction safe-keeping ruinous [Southern] Staple 588 (Sept. 12). seconded motion, comment feared abuse best guarded Genl. 588-589 strongly suggests reach.15 references ratification debates. J. Elliot, 57-58 (2d 1891) (Dawes, ratifying convention) ("As known pursue systems this, want Union, secured traffic passes state'') (original emphasis deleted). principal Anti-Federalist laying governments. Brutus Documentary Ratification 415 (J. Kaminsky G. Saladino eds. 1981) (Doc. Hist.) ("No imposts, imports, mean left, discharge debts, taxation'').16 complaint overstates somewhat-States excises, exports. 151 ([W]ith sole exports)[, would, plan convention, retain [to raise revenues] unqualified sense''). Anti-Federalists, least, neighboring moves shortly after offending view. repealing collecting 1789 377 (Jan. 1789), with, Importation Articles, appropriating same, 309 1784) (providing for, inter alia, Pound Sugar State''). Nelson, dissent "security protection'' "obstructions interruptions grievances Woodruff, Wall., 140-141, 382. arsenal materials cited encompassed, time written, trade.17 compelled note "research [had] extended'' discussions subject, time.'' 136; (referring preserved'' Congress). Whatever cause, overlooked especially compelling. bolster unnecessarily "Duties Imports'' articles, traded them, kind, packages. 137. grossest injustice,'' another,'' [n]either protects merchant's] life [could] him dollar government.'' Woodruff's later Low Austin, 517 (1872), overruled Michelin Tire Wages, 423 279, 535, 537-538, 495 "cannot permits escape origin supplies,'' 287, 541; International Machines 1793, 1801-1802, 135 124 (distinguishing §9, Export bars prohibits imposts). dealt expansive interpretation pause impetus refusal Michelin, weak analysis-that gross States-no force. 118 else holding. remaining "improbable'' assent accrue granting prove temptation neutral arbiter 133. speculation support, pales above __-__.18 weakness precedent Brown 419, 449, 678 (1827), Marshall, writing suggested: [W]e suppose [namely, license importers invalid authorizes importation] importations eight Taney, stamp bills lading gold silver, consequently repugnant [Import-Export] clause Almy 169, 644 (1861) Marshall's dicta, majority's rejection precedential Almy, escaped attention counsel sides, inter-state harder sustain. Mr. failing bill gold-dust York'' San Francisco, How., explicit "question case'' instruments Error D.T. 1860, 23, 1-2 -precedent reflected words-was highly questionable. was, decided. protect recognizes, pieces Were inclined leave approximate But, described, roots, gone core-and yet articulate coherent permitting legislate workable muster. Precedent entitled stare decisis. Holder Hall, 874, 936-937, 2581, 2614-2615, 687 (Thomas, revisit affords mechanism shed ourselves accompanying multi-factor employed, fairly straightforward (although reserve final specifically parties). "imposts.'' Machines, 1801-1802. 123 impost, indicates, importation. Observer-No. XII, Courant Weekly Intelligencer, [I]mpost merchandize, payable entry'');19 Bailey, Universal Etymological English Dictionary (26 1789) (defining tribute, received prince haven nations'');20 541 [I]mposts country''). property-property possibly "imported''-the fit commonly accepted definitions "impost.'' "Duty,'' denote "money custom goods,'' Dictionary, portside. S. Johnson, Language (7th 1785) ("Duty Tax; impost; custom; toll. All wines port'') Elliot (John Williams, "extend[s] poundage vessels, written instruments, newspapers, almanacs, c''). subclass duties; disjunctively suggests, broader portside somewhat ambiguous Luther Martin inquired Wilson, member Committee Detail, replied follows: [D]uties relate. appropriated commerce; objects, c.'' 305 original); Storing (Luther Martin, describing colloquy); Fallacies Detected Freeman's Journal, April 186-187 ("Under §8], included, printed books, instruments''). descriptions instruments. 126 note, moreover, Martin-Wilson colloquy duties. reaches "imports exports.''21 limitation, encompass "direct'' poll excises); Storing, included''); 286, 290-291, 541, 542-544. 127 property. classified Framing, "indirect'' "duties.'' amount tied imposed, served. appear, sense words.22 coupled (which truth, revenues), "Duty Impost Exports'' likelihood syllabus Reporter Decisions convenience reader. Detroit Timber Lumber 200 499. Most (petitioner 1991 $20,770.71 $994.70). provides: following taxation: "1.Property "A.The occupied deprived classes whose applied. $50,000 stipends charges takes year, section 502, divided average rate excess computed dividing yearly person weeks person, subparagraph, exemption. subparagraph conducting medical research. paragraph, institutions' include, to, licensed Human Services pursuant Title chapter 1665 successor, Commissioner Mental Health, Retardation, Substance Abuse Services, 34-B, centers "nonprofit' Section 501(c)(3) Code (Supp.1996). statute's reserving benefit'' ambiguity. agreement, language. 3; Tr. Oral Arg. 36. Constitutions, IV, earlier Green Acre Baha'i Institute Eliot, 159 395, 193 564 (1963); 879-880 privileges immunities unavailing. 880. us. defendants "Municipal Defendants'' intervened 9a. However, appeal "Town'' respondents collectively. §196 2211, "negative' considered "father Constitution,' Madison''); 325-326, 1730-1732, (1979); 807, 16, 2496, Rutledge, Declaration Legal Faith 25-26 (1947)). 144, 2408, 2425-2426, (1992); 1916, Prudential Ins. Benjamin, 408, 429-430, 434-435, 1142, 1154-1155, 1157-1158, 1342 (1911), preventing gas. (1923), users' gas "required meet needs ruling flowing noting inhabitants borders.'' 627, 2537. minnows 958, 3465, (1982), water allowing reciprocal circumstances reservation 956-957, 3464-3465, industries. 1682, article solid processing disposing Fort Gratiot Sanitary Landfill, Michigan Resources, 353, 359, 2019, 2023, 139 "arrangements generators operator site'' "viewed "sales' garbage "purchases' services''); Stock Exchange 429 599, 610, [N]o discriminatorily performed State''); Lewis BT Investment Managers, 27, 2018-2019, favored investor market). portion industries, Bureau Census, Statistical Abstract 1995, 779 (Table 1288) industries 1992), development competitors consumers.'' 16. discussion 263, 268, 3049, 3053-3054, exemption); 756, 2134, (1981) (tax "unquestionably credits exclusions''); Westinghouse Elec. Tully, 466 388, 399-400, 1856, 1863-1865, 388 (1984); unlike Montana, 609, 884 There, Montana severance coal extracted mines. Appellants arguing, 90% happened users, borne case; according 619, 2954. approach demand shift "would complex factual inquiries elasticity sources supply,'' 2954, declined test. Here, functions disproportionately. inapplicable. CTS Dynamics America, 481 69, 1637, (1987), inapposite. tender offers launched offerors Indiana.'' 1649. "nothing greater Indiana offerors.'' Exxon Governor 117, 2207, distinguishable. 126, 2214 companies commerce''). further. 859, "complexity analysis''). speculative, imposed. reasoning. misconstrues recently ""de minimis' defense particularized required. 1822, [A]ctual discrimination, wherever impermissible, magnitude bearing determinative occurred''); (1981); (1977). ample alternatives achieve goal camp. could, offering financial parents children. Shapiro Thompson, 394 1322, 600 (1969). occasion 15; [d]irect afoul'' Clause); 2500-2501, (Stevens, concurring). argue exacting forth in, "this "where [nondiscriminatory] objectives credibly advanced patent trade.''' 343, 2535-2536, added)). Scalia's suggestion, 811, 761 (1997). premised sellers "bundled'' "unbundled'' 823, 825 ("dormant such''). [d]isparate situated,'' post, treats identically depending in-state, out-of-state, err declining worthy pressing. Post, compliance prevail. points met, ""reasonable alternatives,''' 1810), taken. Absent minnows, environment hazard parasites nonnative accidentally introduced waters. 141, 2448-2449. embraces conception, §102(9) (1981), institutions.'' qualify, devote [a]ll profits proceeds organized.'' —§652(1)(C)(3). director, trustee, officer employee organization, excepting effecting purposes.'' —§652(1)(C)(2). designates (nonprofit centers) status law, U.S.C. §501(c)(3), ambit. (Supp.1996) (""[B]enevolent specified entities]''). informed amici spends $389 billion expenses-approximately product.'' Amici Curiae 19. employed workers, 9.3 million 1990. V. Hodgkinson, Weitzman, C. Toppe, Noga, Almanac 1992-1993: Dimensions Sector 1.5). "narrow implies characterization misleading. nursin g centers. §652(1)(A)(1) substantial. Nationally, estimated $18 1994. Service Survey: 1994, Table 7.3 compete sizeable sector, $40 7.1. $5 day competes $11 Tables 8.1, 8.3 (1994 data). maintenance (K) serious Medical Center Lucci, (1974), "large hospital'' employing 2,000 qualified institution'' §651(1)(A) newly constructed $3.3 parking facility-which patients, visitors, staff fee use-was garage loss "projected estimates expense recovery capital period years.'' $305 considerably $34 7.1, qualifying rent rates activities, Center, Curtis Androscoggin Lodge, 24, Order Odd Fellows, 356, 360, (1904)); Winthrop, 295 (Me.1972). amended 1953 specify "used solely'' 442, extension "well rul[e] exemption'' "occasional incidental'' renting. Me., 354, 584; Alpha Rho Zeta Lambda Chi Alpha, Waterville, 1131, 1141 (Me.1984). institution's grantor maintains use). contemplates profits, plowed back appropriately used. §652(1)(C)(3) "prevent[s] inhabitants.'' running supra. admit puzzlement On Yet characterize whatever ought unpersuasive, disagree effects. Accordingly, theories. 878, categorized expenditure.'' elide ago spending. Regan Taxation Representation Wash., 540, 544, 1997, 2000, drawn point. noted, [o]bviously relationship pregnant programs, detailed administrative relationships enforcement standards, case.'' Walz, 675, 1414. reasoned "New [cannot read] attempting religion; spar[es] religion 673, sponsorship transfer abstains converted arms employees payroll.''' 1415. Brennan "Tax qualitatively different.'' 690, 1422 (concurring opinion). residents' State-owned universities. __-__, distinguish line relief enterprises. V, treat differently reliance misplaced. bequest Kentucky Illinois corporate legatee Illinois. denies situation Ky., attending 174. dictum quotes, consistent purport general, 666-667, 1410 ("For , [,] centers'') protests "de Clause,'' 15-as emphasizing narrowness limitation. not. focuses deserving invalidation, acknowledging below) peril. gleaned discussion, not: persists misdescribing 21; 27. contest merits suggesting massive reciting multi-billion-dollar 18. locally, beneficiaries. —(In present atypical.) HMOs residents''; bet zero. __ (1996), course. Fulton, form, (unlike conceded compensatory defense, out, 860. invocation footnote responding dissent, briefly fails invalidity.'' fail "Maine nonregulatory immune attack), requires. Surely, regulatory baitfish, achieved goal-by fish noncompetitive excluding difficult-to-police appropriate, push instead. disfavoring indispensable achievement nonprotectionist objective. case: impossible distribute treatment. 210-212, 2220-2221, between, which, objective welfare). treated dispensed impossible, inasmuch incorporation announced (invalidating State), withheld "by corporation's failure corporations.'' WHYY, Glassboro, 393 120, (1968). contradicts one. "negative'' interchangeably area, term. 200, 1346, Thomas, "negative Clause' Constitution''). frankly, area. Eule, Laying Dormant Rest, 425, 1687, (O'Connor, creation''); 309, 1911, Court) "says Congress''); Wyoming 502 437, 461-462, 804, Rehnquist, dissenting) (describing Clause'' "nontextual''); Kassel Consolidated Freightways Del., 450 662, 706, 1309, 1334, 580 (Rehnquist, side' hopelessly confused''); Term Limits, Thornton, 779, 797, 12, 1842, 1851, 881 Kennedy, Souter, Ginsburg, Breyer, JJ.) silent Wardair Canada Florida 2369, 2378, (Burger, cloudy waters "dormant doctrine''); 623, 2535, (Stewart, bounds restraints legislation], nowhere Clause''); Minnesota, 450, 457, 458, 357, 362, (1959) (Clark, omitted) "tangled underbrush'' "quagmire''); 663, (1949) (Jackson, filling "great Constitution''); McCarroll Dixie Greyhound 176, 189, 510, 683, (1940) (Black, Frankfurter (criticizing [s]pasmodic litigation afford integrated rules'' alone'' positioned develop). Scholarly commentary, too, critical D. Currie, Hundred Years 1789-1888, 234 (1985) "arbitrary, conclusory, irreconcilable text''); Tribe, Law 439 1988) ad hoc reactions principles''); Redish Nugent, Balance 1987 Duke 569, 573 [N]ot [for it], actually contradicts, undermines, carefully established allocating sovereigns''); B. Gavit, (1932) "no conscious standard'' rather, imperial way,'' decided Mayor Miln, 102, 157-159, 648 (1837) (Story, Groves Slaughter, 506-508, 800 (1841) (McLean, Pil ots, partial-exclusivity F. Frankfurter, Under Taney Waite (1937) conception dislodged expression'' preceding ratification); 17-19 "exclusiveness'' 197-209, (1824), logically irrelevant [his] holding,'' adding audacious doctrine, publicly avowed assuring states'' 32)). aspects, letter Records ed.1911) Farrand) (reprinting J.C. Cabell, Feb. 1829). anachronistic. mind supposedly Madison's "power'' asserting enable Government,'' namely, negate impeding "rather Government.'' ("Congress th[e] [our Clause] adjudication''); 769, 1520, (Congress "undoubted'' "permit permissible''). 670, "judicial "creation' decision'' ""[w]hether latent displace Congress,' courts'') (citation omitted); 83, 2052-2053, (rejecting, plainly wrong,'' governs FDIC receiver federally insured savings loan); Milwaukee, 1791 ("Federal "necessary' expedient'' resorted "compelled answered statutes alone''') Gazette Georgia, ("Just Superfine flour''); Newport [R.I.] June Burlington Jersey] Carolina, Pork, Barrels''); —("Just Flour''); 1783, Sloop Rosana, Rhode-Island, Potatoes, Apples, Onions bunch bushel, Beats, Carrots, warranted Cheese''); Columbian Herald [Charleston, C.], Dr. Martin's Celebrated Medicine Cancers, Ulcers, Wens, Scurvies, Tetters, Ringworms, c.''); July 31, (complaining "last 700,000 bushels corn [South Carolina] Virginia''); Herald, 14, (complaint pending Georgia-later adopted-taxing Carolina''). commentators phrase, brought,'' lawmakers "brought'' remainder paragraph phrase State'' referring Produce, 271. conversely, alone contexts covers sugar, "whether §6 standards beef pork into, Baltimore-town, state''). plausible redundant kinds-domestic foreign-commercially quantities baggage. 272 (using brought'' ship's cargo "Baggage Passengers''), 273 cargo). nonsensical territory, (non-foreign) VI, §3 "No stipulations treaties, assembled.'' Stat. 5. provided: assembled, entering treaties alliances, treaty made, whereby respective foreigners, whatsoever evident, capacities, collective capacity. provisions, "imposts,'' "exports,'' sub-class interfering prohibited. qualifier later-enacted inference covered Confederation. Englanders apparently cheese, IV's imposition, restriction, 4. 1787. grown publick therein-for, remembered, formed, exporters carrying war, alluded supplies''); 40, §3, 304-305 1786) them,'' imported''). exempti pretext 589, Mason's proposal "subject revision controul 607, 624. of, accord. 7. John Quincy Adams Cranch, Doc. Hist. 222 ("How them-By said''); Lee Turberville Dec. ("Why shou'd prevented raising Revenue Taxes-on Exports? Are bound government?''); Republican, Review Proposed Late (H. ed.1981) Storing) [Import-Export reducing necessity taxes''); Vox Populi, Oct.-Nov. ("Must dry polls estates ?''). publish volumes 1911 notes, perfunctory journal); Burnetts' 1921 1936; 1904 1937; volume Coxe's reprinted, 1975; useful, accessible collection writings 1981. documents ready appreciation time. speculate, trusted referee states. Since harmed state's institutional checks counter "temptation'' faced, My "speculation'' recorded Roger Sherman congressionally-approved go treasury separate revenues, insure 441-442 (Aug. 28). Providence Country same); Sheridan, (6th 1796) ("Impost tax; toll; paid''); ("Impost. paid. Taxes seldom king's revenue; wins hundred, loseth shire. Bacon's Essays''); Barclay's 471 (B. Woodward rev. merchandise''); Blount, Law-Dictionary (1670) Tribute, Tallage, Custom; particularly King receives merchandises Haven, Custom, raises exported; confounded''); Oxford 733 ed.1989) ("impost tribute; spec. customs-duty merchandise. Now chiefly Hist''). DeWitt, Free Massachusetts, Boston, Oct.-Dec. "shall [and, implicitly, concurrent] excises duties'') 10, 239 "impost [and] usually few towns,'' "internal [such] land etc. [which] fix community''); Essays Brutus, 392-393 589 Morris "did Hhd Tobo. exportation, drawback Warehouse internal consumption''). name only, travel consume renders traveling "generally tax.'' universal, exclusively, primarily, (1847); Davis Treasury, 489 803, 821, 1500, 1511, 891 (1989) (arguing, context, elect preference, percentage discriminatory'').

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