Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1916-11-12
new JERSEY TAX CASE
IN SUPREME COURT
whether State Can Tax Il Motorist
Road Traveller From Another
State Is Question.
THREE VIOLATIONS CHARGED
Car Owners Organization Makes
Fight In Behalf of Frank j. Kane,
Fined for Not Registering Car and
Not Paying the Tax Imposed.

Not Paying the Tax Imposed.
WASHINGTON. II. g.. November IL
whether Il state can tax II motorist
road traveller from another State for
the use % It's roads viii he decided In
tho, near future by the United States
Supreme Court. the argument for the
So-cailcd New Jersey test case pre-
pared jointly br the American Auto
mobile Association and the National
Automobile Chamber Of Commerce hav-
ing been presented on The last day 81
October /" The highest court in the
land. John w. Grigcs. former Attor-
ney-Gcncr"l .? tho United States. was
tho Spokesman for the owners organi-
zat on aad charles rhatid.us Terry APP
pcarcd for tho car makers. The case oi
Frank J. Kane vs.. the state Of New
Jersey WAS based OH tn. interstate
journey Of the plaintitf from Nc~ YORK
to Pennsylvania. he being convicted
and fined for violation 81 three pro
visions 81 the New Jerso% i"Y fira;
that he had failed to register his au-
toiuobilC ia Ncw Jcrsc!. second. tia;
he failed IL pay tho ,3% imposed on
ron-rcsidcnts, and third. that he fail
ed 10 lille with IN. Secretary OF stat.
(, power Of attorney.
Argument OF Attorneys.
Tho argument presented ~ Mcssrs
GrigSs aud Terry set forth these con-
tcnttonE.
one. /, beng admitted in the record
hat tho fees charged for tho operation
OF automobiles over the highways ~
New Jersey result in n Iarr" surplus
rcyeuu. TO tn. STAT. over ana ..hoye
The expenses OF examination, accusing.
registering and inspecting tn" an'omo-
bile traffic Oh tin" highways. the charS'
tx a taA which ~ not "a conformity
with proper tax laws in that The motor
vehicle IL buri.m-d with q heavy nm
most. frr,spectiy, of It's .alGc. where
as other propcrt% y taxed oh!S ~
cordiuG 10 its value.
Two Tile so-ctli.a 'licen*c-:""' being
IN rc.lt: taN a. shown 10 point
- i: unreasonable and void. 80 sH'h
tax because, even assuming thit' ~ ~
q charge for ~" US" Of a SPECIAL taclt-
~, 10 ,cit IN" improved ioaIs fur
ni.bcd ~ ~, state OF New I.;scH. X
is Unreasonable. hccaus" lump sun.
4, charged irrespective" of the Iucs-
t,on hos much or /" VIA; c%tcn' IN"
automobile uses the roads. For exam
lie. III. same 70 Is charged tot tho
right Of IN. tEtom0bil" :" :" IRON
tle Ferry hous" 10 the ito"ohei pr %
;, Transatlantic liner, which - just a
f.r hundred yards. as " CHARGED TO tn"
auto,uobil, which 'rnvcrs,s tho rohds
~ Tie State Tor a whole year. cover
ing thousands al miles. Ihus the
,hargc IS unequal, di*proportsons':
ard not upon amy scientific at loS.ca.
basis, and, Therefore, improper and NE
gal
Third. Tnc improved roads Of 2
S,s,. arc no, i special facility at-
ford.d iy tho state 70 hutomoniicS'
hut their construction ana pr"s"nta-
ton 10 the public AZ" simply govern
mental functions which should i: raid
for on, OF the general tax FUN" ~ 'Ae
same way ,ha. the police force ava
,nn' Grc depnr,uaut ;,rc Afforded for
tho rs. 81 all III. riti2ens irrespective
Of tna amount or use. Therefore. no
special Charge or nupost can be levied
FOR their use TO any particular class
Or users
Inv I. DIsrrianinatinI.
Fourth. That the law j. dis,rlmt.
natory aud class legislation in tina,
even assuming that the license re-"
is charge for thc rs, OF the rords.
i, is not imposed equally upon All the
users OF the roads, ii"rSt-dT;tWn We
hicles use the roads and Us" up and
aestroy IN, roads in ~ large degree.
an! therefore III til: tax were to be
an equal aud uniform tan. II must ho
imposed upon horse drawn vehicles, as
woll AZ upon automobiles.
Fifth. the requirement tina; before
any monrc s.dcu, shall use the hleh-
ways Of the stat. he must tile a power
OF attorney with tn" Secretary OF
state. and authorize such secretary -
receive service OF process for him. Is
ounting him of hls dom'cilc and i'm
posing Il requirement which - rot i'm
posed upon any other class Of non
resident citizens OF the United states
going into the state OF New Jersey.
1t IL assuming III advance that tho au-
tomobilc user is likely 10 commit ii
criminal act which is absurd or tho
face OF II. He Is no more likely to
commit a CRIMINAL act than any Other
nonresident entering the state Of New
Jersey. and even il ne were. such "a
method Of enforcing the criminal law
is unknown TO our Jurisprudence.
Sixth. The requirement OF power
OF attorney from nonrcSidcn,s and the
imposition OF tax upon nonrrsidcnis
and the requirement that before TIE
highways snail he used by nonrcsidcnt7
they shall make application ANA take
out registration, are burdens on inter
state commerce, which the Constitution
of the United States forbids under the
fourteenth amendment thereof.