The sun., 1916-11-12
IMPORTANT TEST OF
STATE MOTOR TAX
Supreme Court Has AutOmO-
bile Organizations Case
Against Jersey.

WAsHINGroN. Nov. li.-whether a
from another State for the use Of its
roads will be decided In the near future
by the United States Supreme court. the
argument for the so-called New Jersey
test case prepared jointly by the Ameri-
can Automobile Association and the Ma
tional Automobile Chamber Of Commerce
having been presented on the last day OF
October TO the highest court in the land.
John w. Griggs. former Auorney-Gen-
eral Of the United States. was the spokes-
man for the owners organization, and
Charles Thaddcus Terry appeared for
the car makers. The case Of Frank j.
Kane Va. the state Of NV Jersey wa
based on the Interstate journey Of the
plaintiff from New YORK 70 Pennsyl-
vania, he being convicted and fined for
a violation OF three provisions Of the
New Jersey law First, that he had
failed TO register his automobile In New
Jersey second. that he had failed to pay
the tax imposed on non-residents and
third. that he had failed TO Ale with the
Secretary Of State a power Of attorney.
The argument presented by Messrs.
Griggs and Terry set forth these conten-
tons:
|. II being admitted in the record
that the fees charged for the operation.
OF automobiles over the highways of
New jersey result in a large surplus
revenue to the State over and above the
expenses OF examination. licensing, regis
tering and inspecting the automobile
traffic on the highways. the charge IL "A
tax which Is not in conformity with
proper tax avs in that the motor We
lipte 10 bprdopoA u.ttl d, Aaa,,, l.-z..
irrespective Of its value. whereas other
property is taxed only according to It's
value.
2 The so-called license fee" being IN
reality a tax as shown by point e." is
unreasonable and void as such tax be-
cause even assuming that II is a charge
for the use Of a special facility. to wit
the improved a furnished by the
state OF New Jersey. 1t is unrea sonable
because a lump sum IL charged ire
spective OF the question how much or
to what extent the automobile uses the
roads. For example. the same fee is
charged for the right Of the automobile
10 go from the fcrryhouse to the Ho-
hoKen pier or a transatlantic liner, which
Is Just a few hundred yards. az IL
charged to the automobile which tra-
verses the roads ~ the State for "A whole
year covering thousands of miles. Thus
the charge IL unequal, disproportionate
n not upon any scientific or logical
OASIS ana therefore improper and Illegal.
3. h improved roads OF a state are
not a special facility afforded BY the
state 10 automobiles. but their construc-
tlon n presentation TO the public are
simply governmental functions which
should be paid for out OF the general tax
tuhd In the same way hat the police
force and the fire department are AZ
forded for the use OF all the citizens ire
spective Of the amount Of use. There
fore no special charge or impost can be
levied for their use 10 any particular
class Of users.
T. That the law IL discriminatory and
class legislation in that even assuming
that the license fee" IS a charge for the
use Of the roads +, is not imposed
equally upon all the users Of the roads.
Horse drawn vehicles use the roads and
use up and destroy the roads In a largo
degree, and. therefore. - the tax were 10
he an equal and uniform tax II mus, he
imposed upon horse drawn vehicles as
we'll a. upon automobiles.
: The requirement that before any
nonresident shall use the highways OF
the State, he must file a power OF atior-
ney with the Secretary OF State and au-
,horlze such secretary 70 receive service
~ li''FFN ~ Hlill ~ oustllk Hltn OF MIS-
domicile and imposing a requirement
which Is not imposed upon any other
class OF nonresident citizens OF the
United states going into the State Of
New Jersey. II H. assuming In advance
that the automobile user is likely to
commit a criminal act. which IL absurd
on the face OF II. He is no more likely
10 commit a criminal act than any other
o n-resident entering the state Of New
Jersey. and even II he were such a
method Of enforcing the criminal law
is unknown to our Jurisprudence.
s. The requirement OF a power OF at
,orney from non-residents and the impo-
sit!on Of n tax upon non-residents and
the requirement that before the high
ways shall he used by non~-reslden's they
shall make application and take out reg
is,ration, are burdens on interstate COM
mcrce which the Constitution Of the
United States forhids under the Four
tccnth Amendment thereof.
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