The daily commonwealth. (Greenwood, Leflore Co., Miss.) 1916-1919, 1916-12-29
TEST NEW JERSEY
MOTOR TAX LAWS
U, s. Supreme Court TO Decide If
State Has Right to Tax Owners
for Using Roads.'
(By Associated Press)

Washington, Dec. 29-Stats author
tiles and motorists generally were Of
fected in the suit challenging consti-
tutionality of New Jersey motor We
, hicle license laws of 1908. It present
ed for first time questions Of whether
state has authority to raise reven-
ues for maintaining state roads by
imposing automobile license taxes, and
whether automobile pleasure touring
is interstate Commerce"
Although the Supreme Court in JAN
uary, 1915, by unanimous opinion up
held Maryland's motor license laws
ss,not burdensone !, upon Interstate
commerce, the new questions were
raised in an appeal'by Frank J. Kane,
a New York citizen, from conviction
of violating New Jersey laws. 4
Both Maryland and New Jersey Sta
tutes impose a graduated automobile
license tax, upon both residents and
non-residentss, based Upon horse pew
In the New Jersey case, however,
the state authorities admitted that
the legislature proposed to raise rev.
enues for maintaining state roads by
means Of the license and that sudh
taxes were not solely for administra-
ton costs of regulation and regis
tration Of motor traffic, as was the
case in Maryland. .,
New Jerseys courts held that the
raising Of money by such licenses
imposed on the use of automobiles on,
New Jersey roads and not upon the
vehicles themselves, as a direct prop
erty tax-was clearly within the
states police powers to compensate it
for improvement of and wear and tear
upon the highways. Kane, however,
contended that the courts opinion in
the Maryland case merely upheld 4
law not designed for revenue purposes
and that the New Jersey revenue
raising law was void as discriminating
and state burden upon interstate
commerce. Il
Upon the question Of whether mo-
tor pleasure touring is Commerce"
In defending Kane's suit the New Jer-
sey authorities contended that "com-
merce is more than a mere pleasure
and that Kane could not successfully
attack the New Jersey laws as he
was convicted for their violation while
merely touring through Paterson ts
Delaware Water Gap, Pa.
The New Jersey state attorneys alse
contended that a license tax is not .
property tax and that the New Jersey
impose license taxation, with regis
tratlon Of resident and nonresident
motor vehicles, not as tax upon the
vehicles themselves but merely upon
their use and operation on New Jer-
sey highways III .Astoll. n. 4 at
Exemption Of horse drawn vehicles
from taxation In New Jersey was 1T
tackled BY Kane as unreasonabl dis
elimination against motor users. The
states attorneys, contended that ab-
normal wear and tear caused upon
roads by automobiles makes the OK
emption reasonable; alsosit was con-
tended that non-residents have no
right to free use Of other states
roads. Another feature Of the. New
Jersey laws attacked by Kane was =
requirement upon nonresident tno-
torists, in registering. TO designate thS
New Jersey secretary Of State as:5l
Their agent for service; o. pregtyss
IN legal proceedings caused by cpsr-
alton Of their vehicles.
The New Jersey law imposes lican-
ses OF S8 for automobiles with ten
horsepower Or less; s. fer ton to
twenty-nins horsepower md stos for
more than thirty hersspowef Non
Residents are, like natives, required r.
register and pay licenses, which Sfs
lower than the Maryland fsss upksid
Oy the Supreme Court, and inaynAlso
secure ! limited license good Tor driv.
ing J. only tnot applying u ths vehicle
ss@ ~ tvsRt ssll aeps xIsalS1