Source: https://supreme.justia.com/cases/federal/us/405/707/
Timestamp: 2019-04-21 10:37:35+00:00

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Justia › US Law › US Case Law › US Supreme Court › Volume 405 › Evansville Airport v. Delta Airlines, Inc.
In No. 70-99, respondents challenged a "use and service charge" of $1 "for each passenger enplaning any commercial aircraft operated from the Dress Memorial Airport" in Evansville, Indiana. The funds were to be used for the improvement and maintenance of the airport. The Indiana Supreme Court, upholding the lower court, held the charge to be an unreasonable burden on interstate commerce in violation of Art. I, § 8, of the Constitution. In No. 70-212, a New Hampshire statute levied a service charge of $1 for each passenger enplaning a schedule commercial airliner weighing 12,500 pounds or more, and a 50¢ charge for each passenger enplaning a scheduled aircraft weighing less than 12,500 pounds. Fifty percent of the funds were allocated to the State's aeronautical fund, with the balance going to the municipalities or airport authorities owning the public landing areas. The New Hampshire Supreme Court sustained the constitutionality of the statute.
Held: The charges imposed in these cases are constitutional. Pp. 405 U. S. 711-722.
(a) A charge designed to make the user of state-provided facilities pay a reasonable fee for their construction and maintenance may constitutionally be imposed on interstate and intrastate users alike. Crandall v. Nevada, 6 Wall. 35, distinguished. Pp. 405 U. S. 711-717.
(b) The charges, applicable to both interstate and intrastate flights, do not discriminate against interstate commerce and travel. P. 405 U. S. 717.
approximation of the use of the facilities by those for whose benefit they are imposed, and the exemptions are not wholly unreasonable. Pp. 405 U. S. 717-719.
(d) The airlines have not shown the charges to be excessive in relation to the costs incurred by the taxing authorities in constructing and maintaining airports with public funds. New Hampshire's decision to reimburse local expenditures through unrestricted revenues is not a matter of concern to the airlines. Pp. 405 U. S. 719-720.
(e) The charges do not conflict with any federal policies furthering uniform national regulation of air transportation. Pp. 405 U. S. 720-721.
(f) There is no suggestion here that the charges do not advance the constitutionally permissible objective of having interstate commerce bear a fair share of airport costs. P. 405 U. S. 722.
No. 70-99, ___ Ind. ___, 265 N.E.2d 27, reversed; No. 70-212, 111 N.H. 5, 273 A.2d 676, affirmed.
BRENNAN, J., delivered the opinion of the Court, in which BURGER, C.J., and STEWART, WHITE, MARSHALL, BLACKMUN, and REHNQUIST, JJ., joined. DOUGLAS, J., filed a dissenting opinion, post, p. 405 U. S. 722. POWELL, J., took no part in the consideration or decision of the cases.
The question is whether a charge by a State or municipality of $1 per commercial airline passenger to help defray the costs of airport construction and maintenance violates the Federal Constitution. Our answer is that, as imposed in these two cases, the charge does not violate the Federal Constitution.
"a use and service charge of One Dollar ($1.00) for each passenger enplaning any commercial aircraft operated from the Dress Memorial Airport."
"in a separate fund for the purpose of defraying the present and future costs incurred by said Airport Authority in the construction, improvement, equipment, and maintenance of said Airport and its facilities for the continued use and future enjoyment by all users thereof."
Respondents challenged the constitutionality of the charge in an action filed in the Superior Court of Vanderburgh County, Indiana. The court held that the charge constituted an unreasonable burden on interstate commerce in violation of Art. I, § 8, of the Federal Constitution, and permanently enjoined enforcement of the ordinance. The Indiana Supreme Court affirmed, ___ Ind. ___, 265 N.E.2d 27 (1970). We granted certiorari, 404 U.S. 820 (1971). We reverse.
"pay a service charge of one dollar with respect to each passenger emplaning [Footnote 1] upon its aircraft with a gross weight of 12,500 pounds or more, or a service charge of fifty cents with respect to each passenger emplaning upon its aircraft with a gross weight of less than 12,500 pounds."
Appellants brought this action in the Superior Court of Merrimack County, New Hampshire, and challenged the constitutionality of the charge as to scheduled commercial flights on the grounds of repugnancy to the Commerce Clause, the Equal Protection Clause of the Fourteenth Amendment, and the provisions of the Federal Constitution protecting the right to travel. The Superior Court, without decision, transferred the action to the New Hampshire Supreme Court, and that court sustained the constitutionality of the statute. 111 N.H. 5, 273 A.2d 676 (1971). We noted probable jurisdiction, 40 U.S. 819 (1971). [Footnote 3] We affirm.
"tax of one dollar upon every person leaving the State by any railroad, stage coach, or other vehicle engaged or employed in the business of transporting passengers for hire."
can do this, so can every other State. And thus one or more States covering the only practicable routes of travel from the east to the west, or from the north to the south, may totally prevent or seriously burden all transportation of passengers from one part of the country to the other."
interstate as well as domestic, it may exact compensation therefor. The amount of the charges and the method of collection are primarily for determination by the State itself, and so long as they are reasonable and are fixed according to some uniform, fair and practical standard, they constitute no burden on interstate commerce. Transportation Co. v. Parkersburg, 107 U. S. 691, 107 U. S. 699; Huse v. Glover, 119 U. S. 543, 119 U. S. 548, 119 U. S. 549; Monongahela Navigation Co. v. United States, 148 U. S. 312, 148 U. S. 329, 148 U. S. 330; Minnesota Rate Cases, 230 U. S. 352, 230 U. S. 405; and authorities cited. The action of the State must be treated as correct unless the contrary is made to appear. In the instant case, there is no evidence concerning the value of the facilities supplied by the State, the cost of maintaining them, or the fairness of the methods adopted for collecting the charges imposed, and we cannot say from a mere inspection of the statute that its provisions are arbitrary or unreasonable."
Id. at 235 U. S. 624.
"There is no solid foundation for the claim that the statute directly interferes with the rights of citizens of the United States to pass through the State, and is consequently bad according to the doctrine announced in Crandall v. Nevada, 6 Wall. 35. In that case, a direct tax was laid upon the passenger for the privilege of leaving the State, while here the statute, at most, attempts to regulate the operation of dangerous machines on the highways and to charge for the use of valuable facilities."
We therefore regard it as settled that a charge designed only to make the user of state-provided facilities pay a reasonable fee to help defray the costs of their construction and maintenance may constitutionally be imposed on interstate and domestic users alike. The principle that burdens on the right to travel are constitutional only if shown to be necessary to promote a compelling state interest has no application in this context. See Shapiro v. Thompson, 394 U. S. 618 (1969). The facility provided at public expense aids, rather than hinders, the right to travel. A permissible charge to help defray the cost of the facility is therefore not a burden in the constitutional sense.
The Indiana and New Hampshire Supreme Courts differed in appraising their respective charges in terms of whether the charge was for the use of facilities in aid of travel provided by the public. The Indiana Supreme Court held that the Evansville charge "is not reasonably related to the use of the facilities which benefit from the tax. . . ." ___ Ind. at ___, 265 N.E.2d at 31. The New Hampshire Supreme Court, on the other hand, held that the New Hampshire charge was a "fee for the use of facilities furnished by the public" that did not "exceed reasonable compensation for the use provided." 111 N.H. at 9, 273 A.2d at 678, 679.
is whether the use of airport facilities occasioned by enplanement is a permissible incident on which to levy these fees, regardless of whether the airline or its passengers bear the formal responsibility for their payment.
Our decisions concerning highway tolls are instructive. They establish that the States are empowered to develop "uniform, fair and practical" standards for this type of fee. While the Court has invalidated, as wholly unrelated to road use, a toll based on the carrier's seating capacity, Interstate Transit, Inc. v. Lindsey, 283 U. S. 183 (1931); Sprout v. South Bend, 277 U. S. 163 (1928), and the amount of gasoline over 20 gallons in the carrier's gas tank, McCarroll v. Dixie Greyhound Lines, Inc., 309 U. S. 176 (1940), we have sustained numerous tolls based on a variety of measures of actual use, including: horsepower, Hendrick v. Maryland, supra; Kane v. New Jersey, 242 U. S. 160 (1916); number and capacity of vehicles, Clark v. Poor, 274 U. S. 554 (1927); mileage within the State, Interstate Busses Corp. v. Blodgett, 276 U. S. 245 (1928); gross-ton mileage, Continental Baking Co. v. Woodring, 286 U. S. 352 (1932); carrying capacity, Hicklin v. Coney, 290 U. S. 169 (1933); and manufacturer's rated capacity and weight of trailers, Dixie Ohio Express Co. v. State Revenue Comm'n, 306 U. S. 72 (1939).
"Complete fairness would require that a state tax formula vary with every factor affecting appropriate compensation for road use. These factors, like those relevant in considering the constitutionality of other state taxes, are so countless that we must be content with 'rough approximation, rather than precision.' Harvester Co. v. Evatt, 329 U. S. 416, 329 U. S. 422-423. Each additional factor adds to administrative burdens of enforcement, which fall alike on taxpayers and government. We have recognized that such burdens may be sufficient to justify states in ignoring even such a key factor as mileage, although the result may be a tax which, on its face, appears to bear with unequal weight upon different carriers. Aero Transit Co. v. Georgia Comm'n, 295 U. S. 285, 295 U. S. 289. Upon this type of reasoning rests our general rule that taxes like that of Maryland here are valid unless the amount is shown to be in excess of fair compensation for the privilege of using state roads."
Id. at 339 U. S. 546-547.
for use, as was that before us in Capitol Greyhound, and is neither discriminatory against interstate commerce nor excessive in comparison with the governmental benefit conferred, it will pass constitutional muster, even though some other formula might reflect more exactly the relative use of the state facilities by individual users.
The Indiana and New Hampshire charges meet those standards. First, neither fee discriminates against interstate commerce and travel. While the vast majority of passengers who board flights at the airports involved are traveling interstate, both interstate and intrastate flights are subject to the same charges. Furthermore, there is no showing of any inherent difference between these two classes of flights, such that the application of the same fee to both would amount to discrimination against one or the other. See Nippert v. Richmond, 327 U. S. 416 (1946).
flights on light aircraft. [Footnote 11] Also exempt are nonpassenger users, such as persons delivering or receiving air-freight shipments, meeting or seeing off passengers, dining at airport restaurants, and working for employers located on airport grounds. Nevertheless, these exceptions are not wholly unreasonable. Certainly passengers as a class may be distinguished from other airport users, if only because the boarding of flights requires the use of runways and navigational facilities not occasioned by nonflight activities. Furthermore, business users, like shops, restaurants, and private parking concessions, do contribute to airport upkeep through rent, a cost that is passed on in part at least to their patrons. And since the visitor who merely sees off or meets a passenger confers a benefit on the passenger himself, his use of the terminal may reasonably be considered to be included in the passenger's fee.
1965, the Evansville-Vanderburgh Airport Authority paid bond retirement costs of $166,000 for capital improvements at Dress Memorial Airport, but recovered only $9,700 of these costs in the form of airport revenue. The airport's revenues covered only $63,000 of the Authority's $184,000 bond costs in 1966, $87,000 of $182,000 in 1967, and 65,000 of $178,000 in 1968. The respondents in No. 70-99 have advanced no evidence that a $1 boarding fee, if permitted to go into effect, would do more than meet these past, as well as current, deficits. Appellants in No. 70-212 have likewise failed to offer proof of excessiveness.
"the remaining fifty percent is allocated to the municipalities or airport authorities owning the landing areas at which the fees were imposed in the form of unrestricted general revenues."
Brief 51-52. Yet so long as the funds received by local authorities under the statute are not shown to exceed their airport costs, it is immaterial whether those funds are expressly earmarked for airport use. The State's choice to reimburse local expenditures through unrestricted, rather than restricted, revenues is not a matter of concern to these appellants. See Clark v. Poor, 274 U.S. at 274 U. S. 557; Morf v. Bingaman, 298 U.S. at 298 U. S. 412; Aero Mayflower Transit Co. v. Board of Railroad Comm'rs, 332 U.S. at 332 U. S. 502-505.
"the airport operator or owner will maintain a fee and rental structure for the facilities and services being provided the airport users which will make the airport as self-sustaining as possible under the circumstances existing at that particular airport, taking into account such factors as the volume of traffic and economy of collection."
The commercial airlines argue in these cases that a proliferation of these charges in airports over the country will eventually follow in the wake of a decision sustaining the validity of the Indiana and New Hampshire fees, and that this is itself sufficient reason to adjudge the charges repugnant to the Commerce Clause.
"If such levies were imposed by each airport along a traveler's route, the total effect on the cost of air transportation could be prohibitive, the competitive structure of air carriers could be affected, and air transportation, compared to other forms of transportation, could be seriously impaired."
Brief for Appellants in No. 70212, p. 44. The argument relies on Bibb v. Navajo Freight Lines, Inc., 359 U. S. 520 (1959). There, the Court invalidated an Illinois statute requiring that trucks and trailers using Illinois highways be equipped at the state line with a contour mudguard of specified design.
The lower courts had found that the contour mudguard possessed no advantages in terms of safety over the conventional flap permitted in all other States, and indeed created safety hazards. But there is no suggestion that the Indiana and New Hampshire charges do not, in fact, advance the constitutionally permissible objective of having interstate commerce bear a fair share of the costs to the States of airports constructed and maintained for the purpose of aiding interstate air travel. In that circumstance, "[a]t least until Congress chooses to enact a nation-wide rule, the power will not be denied to the State[s]." Freeman v. Hewit, 329 U.S. at 329 U. S. 253; see also Southern Pacific Co. v. Arizona, 325 U. S. 761, 325 U. S. 775-776 (1945).
The judgment in No. 70-99 is reversed; the judgment in No. 70-212 is affirmed.
* Together with No. 70-212, Northeast Airlines, Inc., et al. v. New Hampshire Aeronautics Commission et al., on appeal from the Supreme Court of New Hampshire, argued February 24, 1972.
"Emplane" is a variant of "enplane." Webster's Third New International Dictionary 743 (1961).
Before the enactment of Chapter 391, N.H.Rev.Stat.Ann. § 422:43 levied a $1 service charge for each passenger boarding a scheduled airline at an airport receiving development funds from a certain state bond issue authorized in 1957. Section 422:44 imposed a similar fee for nonscheduled commercial planes. No fee was imposed for any noncommercial aircraft or for commercial aircraft weighing less than 12,500 pounds. All of the fees collected were to be used to pay off the 1957 bond issue, and the charge was to cease once repayment was completed. N.H.Rev.Stat.Ann. § 422:45.
Chapter 391 broadened the applicability of the fee for scheduled airlines to all airports that had received state or local public funds since 1959, and, as to these airlines, eliminated the provisions terminating the fee upon repayment of the 1957 bond issue. The Act also imposed the 50¢ service charge for boarding of small aircraft (under 12,500 pounds) operated by scheduled airlines, but retained the small-plane exemption for nonscheduled airlines.
Chapter 140 of the New Hampshire Laws of 1971, enacted after the State Supreme Court decision involved here, expanded the charge imposed on nonscheduled airlines by including all airports receiving state or local funds after 1959. The legislature did not eliminate the bond-repayment cut-off, as it had for scheduled airlines, nor did it apply the 50¢ fee to light aircraft operated by nonscheduled airlines.
Courts in Montana and New Jersey have invalidated airport fees similar to those involved here. Northwest Airlines, Inc. v. Joint City-County Airport Bd., 154 Mont. 352, 463 P.2d 470 (1970); Allegheny Airlines, Inc. v. Sills, 110 N.J.Super. 54, 264 A.2d 268 (1970). In addition, several legislative proposals for similar taxes have been abandoned on the basis of opinions by state or local officials arguing their invalidity.
Concurring Justices invalidated the tax as repugnant to the Commerce Clause. 6 Wall. at 73 U. S. 49.
The State's jurisdiction to tax is, however, limited by the due process requirement that the "taxing power exerted by the state [bear] fiscal relation to protection, opportunities and benefits given by the state." Wisconsin v. J. C. Penney Co., 311 U. S. 435, 311 U. S. 444 (1940).
This distinction has been drawn in other cases. For example, in striking down a state tax construed as falling "upon the privilege of carrying on a business that was exclusively interstate in character," Spector Motor Service, Inc. v. O'Connor, 340 U. S. 602, 340 U. S. 609 (1951) (emphasis in original), the Court expressly distinguished it from a tax "levied as compensation for the use of highways." Id. at 340 U. S. 607.
Active members of the military and temporary layovers are not subject to the Indiana tax. The New Hampshire statute, on its face, does not distinguish these classes of passengers.
Deplaning passengers are not subject to either tax.
Private aviators are not subject to either tax.
New Hampshire imposes a fee of $1 for nonscheduled flights on aircraft weighing more than 12,500 pounds, but no fee for nonscheduled flights on lighter planes; the $1 fee lapses upon repayment of a bond issue authorized in 1957. See n 2, supra. The Indiana ordinance, on its face, does not distinguish between scheduled and nonscheduled commercial flights.
New Hampshire imposes a 50¢ fee for commercial flights on light aircraft if scheduled, and no fee if unscheduled. The Indiana ordinance, on its face, does not distinguish light from heavy aircraft.
"[m]ost of the facilities constituting the Terminal Building at Dress Memorial Airport would not be essential for the operation of a noncommercial airport except for the required use thereof by persons traveling on commercial airlines,"
"runway lengths, approach areas, taxiways and ramp areas of said Dress Memorial Airport would not be so extensive except for the requirement that the same be sufficiently extensive in order to accommodate commercial airline carriers and their passengers,"
"Dress Memorial Airport operates and maintains an instrument lighting system and an approach lighting system for use by commercial airlines, both of which are costly to maintain and operate and would not be necessary in connection with use by private, noncommercial aircraft."
"in defining a class subject to legislation, the distinctions that are drawn have 'some relevance to the purpose for which the classification is made.' Bastrom v. Herold, 383 U. S. 107, 383 U. S. 111; Carrington v. Rash, 380 U. S. 89, 380 U. S. 93; Louisville Gas Co. v. Coleman, 277 U. S. 32, 277 U. S. 37; Royster Guano Co. v. Virginia, 253 U. S. 412, 253 U. S. 415."
Rinaldi v. Yeager, 384 U. S. 305, 384 U. S. 309 (1966).
These cases are governed by Crandall v. Nevada, 6 Wall. 35, which must be overruled if we are to sustain the instant taxes.
One case involves an Indiana tax of $1 on every enplaning commercial airline passenger at the Evansville Airport. The other involves a New Hampshire $1 tax on every passenger enplaning a scheduled commercial aircraft with a gross weight of 12,500 pounds or more and a 50¢ tax on every passenger enplaning such aircraft with a gross weight of less than 12,500 pounds.
The carriers are made responsible for paying, accounting for, and remitting the fee to the local authority.
"He has a right to free access to its seaports, through which all the operations of foreign trade and commerce are conducted, to the sub-treasuries, the land offices, the revenue offices, and the courts of justice in the several States, and this right is in its nature independent of the will of any State over whose soil he must pass in the exercise of it."
"'For all the great purposes for which the Federal government was formed, we are one people, with one common country. We are all citizens of the United States, and, as members of the same community, must have the right to pass and repass through every part of it without interruption, as freely as in our own States. And a tax imposed by a State for entering its territories or harbors is inconsistent with the rights which belong to citizens of other States as members of the Union, and with the objects which that Union was intended to attain. Such a power in the States could produce nothing but discord and mutual irritation, and they very clearly do not possess it.'"
6 Wall. at 73 U. S. 48-49.
Griffin v. Breckenridge, 403 U. S. 88, 403 U. S. 105-106; Oregon v. Mitchell, 400 U. S. 112, 400 U. S. 237-238 (separate opinion of BRENNAN, WHITE, and MARSHALL, JJ.); Shapiro v. Thompson, 394 U. S. 618, 394 U. S. 630-631; United States v. Guest, 383 U.S. at 383 U. S. 757-758.
Heretofore, we have held that a tax imposed on a carrier but measured by the number of passengers is no different from a direct exaction upon the passengers themselves, whether or not the carrier is authorized to collect the tax from the passengers. Pickard v. Pullman Southern Car Co., 117 U. S. 34, 117 U. S. 46; State Freight Tax Case, 15 Wall. 232, 82 U. S. 281. To be sure, getting onto a plane is an intrastate act. But a tax imposed on a local activity that is related to interstate commerce is valid only if the local activity is not such an integral part of interstate commerce that it cannot be realistically separated from it. [Footnote 2/4] Michigan-Wisconsin Pipe Line Co. v.
Calvert, 347 U. S. 157, 347 U. S. 166. In that case, the tax struck down was the tax on gas that had been processed for interstate use -- and a tax "on the exit of the gas from the State." Id. at 347 U. S. 167. We held that that exit was "a part of interstate commerce itself." Id. at 347 U. S. 168.
The same is true here, for the step of the passenger enplaning the aircraft is but an instant away from, and an inseparable part of, an interstate flight.
Of course, interstate commerce can be made to pay its fair share of the cost of the local government whose protection it enjoys. But though a local resident can be made to pay taxes to support his community, he cannot be required to pay a fee for making a speech or exercising any other First Amendment right. Like prohibitions obtain when licensing is exacted for exercising constitutional rights. Lovell v. Griffin, 303 U. S. 444, 303 U. S. 451-452; Thomas v. Collins, 323 U. S. 516, 323 U. S. 540-541; Harman v. Forssenius, 380 U. S. 528, 380 U. S. 542. Heretofore we have treated the right to participate in interstate commerce in precisely the same way on the theory that the "power to tax the exercise of a privilege is the power to control or suppress its enjoyment." Murdock v. Pennsylvania, 319 U. S. 105, 319 U. S. 112. I adhere to that view; federal constitutional rights should neither be "chilled" nor "suffocated."
Are we now to assume that Calvert and Murdock are no longer the law?
I would affirm the Indiana judgment and reverse New Hampshire's.
Helson & Randolph v. Kentucky, 279 U. S. 245, 279 U. S. 251; Philadelphia & Southern S.S. Co. v. Pennsylvania, 122 U. S. 326, 122 U. S. 339; Colgate v. Harvey, 296 U. S. 404, 296 U. S. 443-444 (Stone, J., dissenting); Bowman v. Chicago & Northwestern R. Co., 125 U. S. 465, 125 U. S. 480-481.
Oregon v. Mitchell, 400 U. S. 112, 400 U. S. 285 (STEWART, J., concurring and dissenting); Bell v. Maryland, 378 U. S. 226, 378 U. S. 250, 378 U. S. 255 (separate opinion of DOUGLAS, J.), 378 U. S. 293-294, n. 10 (Goldberg, J., concurring); New York v. O'Neill, 359 U. S. 1, 359 U. S. 12 (DOUGLAS, J., dissenting); Kent v. Dulles, 357 U. S. 116, 357 U. S. 125-127; Edwards v. California, 314 U. S. 160, 314 U. S. 177 (DOUGLAS, J., concurring), 314 U. S. 181 (Jackson, J., concurring); Gilbert v. Minnesota, 254 U. S. 325, 254 U. S. 337 (Brandeis, J., dissenting); Twining v. New Jersey, 211 U. S. 78, 211 U. S. 97; Cook v. Pennsylvania, 97 U. S. 566; United States v. Wheeler, 254 U. S. 281; Colgate v. Harvey, 296 U.S. at 296 U. S. 429-430; Slaughter-House Cases, 16 Wall. 36, 83 U. S. 79.
Only the other day, in Dunn v. Blumstein, ante, p. 405 U. S. 330, we held a durational residence requirement that was a prerequisite to voting invalid because it "directly impinges on the exercise of a . . . fundamental personal right, the right to travel." And we cited a host of "right to travel" cases including United States v. Guest, 383 U. S. 745, 383 U. S. 758; Passenger Cases, 7 How. 283, 48 U. S. 492 (Taney, C.J., dissenting); Crandall v. Nevada, 6 Wall. 35; Paul v. Virginia, 8 Wall. 168, 180; Edwards v. California, supra; Kent v. Dulles, 357 U.S. at 357 U. S. 126; Shapiro v. Thompson, 394 U. S. 618, 394 U. S. 629-631, 394 U. S. 634; Oregon v. Mitchell, 400 U.S. at 400 U. S. 237 (separate opinion of BRENNAN, WHITE, and MARSHALL, JJ.), 400 U. S. 285-286 (STEWART, J., concurring and dissenting).
"It is irrelevant whether disenfranchisement or denial of welfare is the more potent deterrent to travel. Shapiro did not rest upon a finding that denial of welfare actually deterred travel. Nor have other 'right to travel' cases in this Court always relied on the presence of actual deterrence. In Shapiro, we explicitly stated that the compelling state interest test would be triggered by 'any classification which served to penalize the exercise of that right [to travel]. . . .' [394 U.S.] at 394 U. S. 634 (emphasis added); see id. at 394 U. S. 638 n. 21. While noting the frank legislative purpose to deter migration by the poor, and speculating that 'an indigent who desires to migrate . . . will doubtless hesitate if he knows that he must risk' the loss of benefits, id. at 394 U. S. 628-629, the majority found no need to dispute the 'evidence that few welfare recipients have in fact, been deterred [from moving] by residence requirements.' Id. at 394 U. S. 650 (Warren, C.J., dissenting); see also id. at 394 U. S. 671-672 (Harlan, J., dissenting). Indeed, none of the litigants had themselves been deterred."
Ante at 405 U. S. 339-340.
"The tax is exacted as the price of the privilege of using an instrumentality of interstate commerce. It reasonably cannot be distinguished from a tax for using a locomotive or a car employed in such commerce. A tax laid upon the use of the ferry boat would present an exact parallel. And is not the fuel consumed in propelling the boat an instrumentality of commerce no less than the boat itself? A tax which falls directly upon the use of one of the means by which commerce is carried on directly burdens that commerce. If a tax cannot be laid by a state upon the interstate transportation of the subjects of commerce, as this Court definitely has held, it is little more than repetition to say that such a tax cannot be laid upon the use of a medium by which such transportation is effected."
"All restraints by exactions in the form of taxes upon such transportation, or upon acts necessary to its completion, are so many invasions of the exclusive power of Congress to regulate that portion of commerce between the States."
Id. at 279 U. S. 252.

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