Instructions: In this task, you will be shown a prompt from a judicial decision and multiple holding statements derived from citations following text in a legal decision. Holdings represent the governing legal rule when the law is applied to a particular set of facts. There are five answer choices for each citing text. The correct answer is the holding statement that corresponds to the citing text. The four incorrect answers are other holding statements. You should find the correct option. There is a <HOLDING> token in the position of the citing text prompt where the holding statement was extracted.
Input: a sovereign or those with whom it deals." Jefferson County v. Acker, 527 U.S. 423, 436, 119 S.Ct. 2069, 144 L.Ed.2d 408 (1999) (quoting Davis v. Michigan Dep't of Treasury, 489 U.S. 803, 811, 109 S.Ct. 1500, 103 L.Ed.2d 891 (1989)). Thus, a locality may constitutionally impose a use tax on a private citizen or corporation utilizing or possessing government property in connection with the private citizen's or corporation's own commercial activities, regardless of whether those commercial activities arise out of a contractual relationship with the government. See New Mexico, 455 U.S. at 733, 102 S.Ct. 1373; City of Detroit v. Murray Corp., 355 U.S. 489, 493, 78 S.Ct. 458, 2 L.Ed.2d 441 (1958) ("Murray Corp."); United States v. Township of Muskeg , 462, 97 S.Ct. 699, 50 L.Ed.2d 683 (1977) (<HOLDING>). Each of these cases, although limiting the
Holding statements: (A) holding that it is clearly established that retaliation against private citizens for exercising their first amendment rights is actionable (B) holding citizens lacked standing to challenge statute when all citizens affected in the same way (C) holding private citizens have no standing to enforce broader state regulations contained in npdes permits (D) holding constitutional a tax on a private citizens interest in housing on government property received as part of the private citizens compensation (E) recognizing private right of action
Output:
(D)