Task: sc_respondent

What follows is an opinion from the Supreme Court of the United States. Your task is to identify the respondent of the case. The respondent is the party being sued or tried and is also known as the appellee. Characterize the respondent as the Court's opinion identifies them.

Identify the respondent by the label given to the party in the opinion or judgment of the Court except where the Reports title a party as the "United States" or as a named state. Textual identification of parties is typically provided prior to Part I of the Court's opinion. The official syllabus, the summary that appears on the title page of the case, may be consulted as well. In describing the parties, the Court employs terminology that places them in the context of the specific lawsuit in which they are involved. For example, "employer" rather than "business" in a suit by an employee; as a "minority," "female," or "minority female" employee rather than "employee" in a suit alleging discrimination by an employer.

Also note that the Court's characterization of the parties applies whether the respondent is actually single entitiy or whether many other persons or legal entities have associated themselves with the lawsuit. That is, the presence of the phrase, et al., following the name of a party does not preclude the Court from characterizing that party as though it were a single entity. Thus, identify a single respondent, regardless of how many legal entities were actually involved. If a state (or one of its subdivisions) is a party, note only that a state is a party, not the state's name.

Mr. Justice Frankfurter
delivered the opinion of the Court.
Once more we are called upon to pass on the validity of a tax which falls in some measure upon commerce “among the several States.” In the situation before us, it is not a tax imposed on interstate commerce as such. It is a tax intended to fall on business done “within the city” that levies it, although in part it is imposed on carriers of intrastate and interstate commerce inseparably commingled. The tax is on trucks and is levied by an ordinance of the City of Chicago, of which the relevant portions are set out in the margin. It is graduated according to size, ranging from $8.25 on a truck of no more than two-ton capacity to $16.50 on a truck of more than four-ton capacity. Penalties are provided for failure to pay the tax.
Respondent is an Illinois corporation and has its place of business in Chicago. It owns a fleet of trucks which it employs to transport goods within Chicago, between Chicago and other points in Illinois, and between Chicago, and other points in Illinois, and points in Indiana and Wisconsin. It is stipulated that each of respondent’s vehicles “during every single day of the year carries on it along with property which never leaves the city . . . property destined to some point outside the State of Illinois.”
Upon respondent’s failure to pay the tax the present proceedings were instituted by the City of Chicago in its Municipal Court. The verdict having gone against the City, the Supreme Court of Illinois, on appeal, affirmed the judgment of acquittal, holding that respondent was “not subject to the license tax” because it “cannot separate its loads, nor can it discontinue any part of the service.” City of Chicago v. Willett Co., 406 Ill. 286, 295, 94 N. E. 2d 195, 200.
Being left in doubt by the Illinois court’s opinion whether it had held that the ordinance could not, because of the Commerce Clause, be validly applied to the respondent’s situation or had construed the ordinance so as not to cover a situation like respondent’s, we granted cer-tiorari and remanded for clarification. 341 U. S. 913. A restatement of its holding left us in no doubt that the Supreme Court of Illinois did not rest its affirmance on a restrictive construction of the ordinance, excluding respondent from its scope, but found that as applied to respondent the ordinance runs afoul of the Commerce Clause. City of Chicago v. Willett Co., 409 Ill. 480, 101 N. E. 2d 205. We granted certiorari to review this judgment because it raises questions of importance to the Nation’s major transportation centers. 343 U. S. 940.
“It being once admitted, as of course it must be, that not every law that affects commerce among the States is a regulation of it in a constitutional sense, nice distinctions are to be expected.” Galveston, Harrisburg & San Antonio R. Co. v. Texas, 210 U. S. 217, 225. This case does not raise the difficulties so often encountered when determination of the validity of State action affecting interstate commerce requires an accommodation between a State’s undoubted power over its own internal commerce and the national interest in the unrestricted flow of interstate commerce. This tax, as it falls on respondent, an Illinois corporation having its place of business in Chicago, is clearly unassailable under the authority of New York Central R. Co. v. Miller, 202 U. S. 584, which we reaffirmed in Northwest Airlines, Inc. v. Minnesota, 322 U. S. 292. However, “nice distinctions” have been argued to us and they should be considered.
It is said on the one hand that Osborne v. Florida, 164 U. S. 650, Pullman Co. v. Adams, 189 U. S. 420, and Pacific Telephone Co. v. Tax Commission, 297 U. S. 403, decide this case, and on the other that it is controlled by cases such as Adams Express Co. v. New York, 232 U. S. 14, Bowman v. Continental Oil Co., 256 U. S. 642, Sprout v. South Bend, 277 U. S. 163, and Cooney v. Mountain States Telephone Co., 294 U. S. 384. As was true in Pacific Telephone Co. v. Tax Commission, supra, the taxpayer’s principal argument in this case has been that the tax is necessarily void because the taxpayer is not free to withdraw from the local business, which alone the statute purports to tax, without discontinuing its interstate business as well. Respondent relies heavily on Sprout v. South Bend, supra. But Mr. Justice Brandéis, who wrote for the Court in Sprout, pointed out in the Pacific Telephone case that in Sprout the taxpayer could not avoid the tax by restricting himself to interstate business only and withdrawing from local business, because the tax, by its terms, fell on exclusively interstate, as well as intrastate, business conducted from the City of South Bend. 297 U. S., at 416-417. That was the controlling fact in Sprout, which was absent in the Pacific Telephone case, and is absent in this case also, since the Illinois Supreme Court has told us that the Chicago ordinance is not to be read as imposing a tax on trucks which do not carry goods within the City. City of Chicago v. Willett Co., supra, 406 Ill., at 289-290, 94 N. E. 2d, at 197-198. Thus, as regards the main point pressed by respondent, the Chicago tax avoids the infirmity laid bare by the Sprout case, and meets the facts of Osborne v. Florida, supra, and Pullman Co. v. Adams, supra, as did the Pacific Telephone case. Again, as in Pacific Telephone, the taxpayer here makes no showing that the tax, though directed at intrastate business only, in fact burdens interstate commerce. This is for the taxpayer to show affirmatively and respondent has made no attempt to do so.
But, if it were necessary to decide upon the basis of the “nice distinctions” urged upon us, we could not rest without more on the authority of Pacific Telephone. For the tax in that case was measured by a percentage of the gross income drawn solely from intrastate business. Although the taxpayer’s intrastate and interstate activities were inseparable, the tax was not laid inseparably on both. 297 U. S., at 414. That is not true in this case. Here the tax falls inseparably on what have been called instrumentalities of interstate commerce, which are at once also those of intrastate commerce. Whatever intrinsic significance this difference may have in other situations, it becomes irrelevant in a case controlled, as is this one, by the governing principles of New York Central R. Co. v. Miller, supra.
In the Miller case, the taxpayer, a railroad company, was “a New York corporation owning or hiring lines without as well as within the State . . . and sending its cars to points without as well as within the State, and over other lines as well as its own.” 202 U. S., at 593. The cars were often not in the company’s possession for some time. The State of New York levied a tax computed on the basis of the amount of the capital stock employed within the State. The Court held that the railroad’s property could constitutionally be subjected to this tax by New York, as that State was its permanent situs, “notwithstanding its occasional excursions to foreign parts.” 202 U. S., at 597; see Northwest Airlines v. Minnesota, supra, 322 U. S., at 299, n. 4. In the Northwest Airlines case, the taxpayer, a Minnesota corporation, used St. Paul as the home port for all its planes. The rebuilding and overhauling of planes was done in St. Paul. Minnesota assessed a tax against the airline on the basis of the entire fleet coming into the State. We held, on the authority of the Miller case, that “[t]he benefits given to Northwest by Minnesota and for which Minnesota taxes — its corporate facilities and the governmental resources which Northwest enjoys in the conduct of its business in Minnesota — are concretely symbolized by the fact that Northwest’s principal place of business is in St. Paul .... The relation between Northwest and Minnesota — a relation existing between no other State and Northwest — and the benefits which this relation affords are the constitutional foundation for the taxing power which Minnesota has asserted.” 322 U. S., at 294. And the two concurring opinions in the Northwest Airlines case harmonize with the result we reach here. Indeed, the “home port” theory favored by Mr. Justice Jackson, 322 U. S., at 306, fits a fleet of trucks at least as well as it does a fleet of airliners.
The central and decisive fact in this case is that respondent’s business has, as much as any transportation business can have, a home. That home is Chicago. To the extent that respondent’s business is not confined within the City’s limits, it revolves around the City. It is fed by terminals for rail and sea transportation which the City provides. It receives, much more continuously than did the airline in the Northwest Airlines case or the railroad in the Miller case, the City’s protection, and it benefits from the City’s public services. In the circumstances, a tax of reasonable proportions such as the one in question, not shown in fact to be a burden on interstate commerce, is not inconsistent with the Commerce Clause.
The judgment of the Supreme Court of Illinois is reversed and the cause remanded to that Court for proceedings not inconsistent with this opinion.
It is so ordered.
“Every . . . truck . . . which shall be operated ... for the purpose of transporting . . . goods . . . within the city for hire or reward, shall be deemed a cart ....
“Any person engaged in the business of operating a cart shall be deemed a carter.
“An annual license tax is imposed upon every carter for each cart operated or controlled by him, according to the following schedule:
“Automotive vehicles—
Capacity not exceeding two tons.. $8.25
Capacity exceeding two but not exceeding three tons_ 11.00
Capacity exceeding three but not exceeding four tons.... 13.20 Capacity exceeding four tons. 16.50
“It shall be unlawful for any person to engage in the business of a carter without first having paid such license tax.
“Any person violating any of the provisions of this chapter shall be fined Municipal Code of Chicago, c. 163, Journal of the Proceedings of the City Council of the City of Chicago, Illinois, January 14, 1949, p. 3679.
The Miller case was not considered by the Court in Adams Express Co. v. New York, supra; Bowman v. Continental Oil Co., supra; Cooney v. Mountain States Telephone Co., supra; or Sprout v. South Bend, supra. It was inapplicable to the facts of the first three cases. In Adams Express, circumstances surrounding the imposition and enforcement of the tax indicated an attempt to exert control over interstate commerce for reasons and purposes not sanctioned by the Commerce Clause. In the Bowman case the taxpayer was a foreign corporation. In Cooney this fact is recited by the Court. In Sprout, however, the taxpayer was a resident, and it would appear that South Bend was his place of business. The Sprout case rests, as is true of all decisions in this field, on the precise facts surrounding the challenged tax — its scope, its relation to the taxing scheme of State or City, its amount, its practical consequences, and other relevant factors.

Question: Who is the respondent of the case?
年. attorney general of the United States, or his office
数. specified state board or department of education
日. city, town, township, village, or borough government or governmental unit
的. state commission, board, committee, or authority
月. county government or county governmental unit, except school district
用. court or judicial district
成. state department or agency
名. governmental employee or job applicant
时. female governmental employee or job applicant
件. minority governmental employee or job applicant
一. minority female governmental employee or job applicant
请. not listed among agencies in the first Administrative Action variable
中. retired or former governmental employee
据. U.S. House of Representatives
码. interstate compact
不. judge
新. state legislature, house, or committee
文. local governmental unit other than a county, city, town, township, village, or borough
下. governmental official, or an official of an agency established under an interstate compact
分. state or U.S. supreme court
入. local school district or board of education
人. U.S. Senate
功. U.S. senator
上. foreign nation or instrumentality
户. state or local governmental taxpayer, or executor of the estate of
为. state college or university
间. United States
号. State
取. person accused, indicted, or suspected of crime
回. advertising business or agency
在. agent, fiduciary, trustee, or executor
页. airplane manufacturer, or manufacturer of parts of airplanes
字. airline
有. distributor, importer, or exporter of alcoholic beverages
个. alien, person subject to a denaturalization proceeding, or one whose citizenship is revoked
作. American Medical Association
示. National Railroad Passenger Corp.
出. amusement establishment, or recreational facility
是. arrested person, or pretrial detainee
失. attorney, or person acting as such;includes bar applicant or law student, or law firm or bar association
表. author, copyright holder
除. bank, savings and loan, credit union, investment company
加. bankrupt person or business, or business in reorganization
败. establishment serving liquor by the glass, or package liquor store
生. water transportation, stevedore
信. bookstore, newsstand, printer, bindery, purveyor or distributor of books or magazines
类. brewery, distillery
置. broker, stock exchange, investment or securities firm
理. construction industry
本. bus or motorized passenger transportation vehicle
息. business, corporation
行. buyer, purchaser
定. cable TV
改. car dealer
市. person convicted of crime
期. tangible property, other than real estate, including contraband
以. chemical company
修. child, children, including adopted or illegitimate
元. religious organization, institution, or person
方. private club or facility
录. coal company or coal mine operator
区. computer business or manufacturer, hardware or software
单. consumer, consumer organization
位. creditor, including institution appearing as such; e.g., a finance company
型. person allegedly criminally insane or mentally incompetent to stand trial
法. defendant
县. debtor
存. real estate developer
品. disabled person or disability benefit claimant
前. distributor
称. person subject to selective service, including conscientious objector
注. drug manufacturer
值. druggist, pharmacist, pharmacy
输. employee, or job applicant, including beneficiaries of
建. employer-employee trust agreement, employee health and welfare fund, or multi-employer pension plan
能. electric equipment manufacturer
大. electric or hydroelectric power utility, power cooperative, or gas and electric company
例. eleemosynary institution or person
度. environmental organization
始. employer. If employer's relations with employees are governed by the nature of the employer's business (e.g., railroad, boat), rather than labor law generally, the more specific designation is used in place of Employer.
到. farmer, farm worker, or farm organization
面. father
载. female employee or job applicant
点. female
密. movie, play, pictorial representation, theatrical production, actor, or exhibitor or distributor of
动. fisherman or fishing company
果. food, meat packing, or processing company, stockyard
图. foreign (non-American) nongovernmental entity
提. franchiser
发. franchisee
式. lesbian, gay, bisexual, transexual person or organization
国. person who guarantees another's obligations
登. handicapped individual, or organization of devoted to
错. health organization or person, nursing home, medical clinic or laboratory, chiropractor
者. heir, or beneficiary, or person so claiming to be
认. hospital, medical center
误. husband, or ex-husband
接. involuntarily committed mental patient
关. Indian, including Indian tribe or nation
重. insurance company, or surety
第. inventor, patent assigner, trademark owner or holder
地. investor
如. injured person or legal entity, nonphysically and non-employment related
设. juvenile
目. government contractor
开. holder of a license or permit, or applicant therefor
事. magazine
可. male
要. medical or Medicaid claimant
代. medical supply or manufacturing co.
小. racial or ethnic minority employee or job applicant
选. minority female employee or job applicant
标. manufacturer
明. management, executive officer, or director, of business entity
编. military personnel, or dependent of, including reservist
求. mining company or miner, excluding coal, oil, or pipeline company
列. mother
网. auto manufacturer
万. newspaper, newsletter, journal of opinion, news service
最. radio and television network, except cable tv
器. nonprofit organization or business
所. nonresident
内. nuclear power plant or facility
体. owner, landlord, or claimant to ownership, fee interest, or possession of land as well as chattels
通. shareholders to whom a tender offer is made
务. tender offer
此. oil company, or natural gas producer
商. elderly person, or organization dedicated to the elderly
序. out of state noncriminal defendant
化. political action committee
消. parent or parents
否. parking lot or service
保. patient of a health professional
使. telephone, telecommunications, or telegraph company
次. physician, MD or DO, dentist, or medical society
机. public interest organization
对. physically injured person, including wrongful death, who is not an employee
量. pipe line company
查. package, luggage, container
部. political candidate, activist, committee, party, party member, organization, or elected official
性. indigent, needy, welfare recipient
和. indigent defendant
更. private person
后. prisoner, inmate of penal institution
证. professional organization, business, or person
题. probationer, or parolee
确. protester, demonstrator, picketer or pamphleteer (non-employment related), or non-indigent loiterer
格. public utility
了. publisher, publishing company
于. radio station
金. racial or ethnic minority
公. person or organization protesting racial or ethnic segregation or discrimination
午. racial or ethnic minority student or applicant for admission to an educational institution
円. realtor
片. journalist, columnist, member of the news media
空. resident
态. restaurant, food vendor
管. retarded person, or mental incompetent
主. retired or former employee
天. railroad
自. private school, college, or university
我. seller or vendor
全. shipper, including importer and exporter
今. shopping center, mall
来. spouse, or former spouse
正. stockholder, shareholder, or bondholder
说. retail business or outlet
意. student, or applicant for admission to an educational institution
送. taxpayer or executor of taxpayer's estate, federal only
容. tenant or lessee
已. theater, studio
结. forest products, lumber, or logging company
会. person traveling or wishing to travel abroad, or overseas travel agent
段. trucking company, or motor carrier
计. television station
源. union member
色. unemployed person or unemployment compensation applicant or claimant
時. union, labor organization, or official of
交. veteran
系. voter, prospective voter, elector, or a nonelective official seeking reapportionment or redistricting of legislative districts (POL)
过. wholesale trade
电. wife, or ex-wife
询. witness, or person under subpoena
符. network
未. slave
程. slave-owner
常. bank of the united states
条. timber company
当. u.s. job applicants or employees
情. Army and Air Force Exchange Service
口. Atomic Energy Commission
合. Secretary or administrative unit or personnel of the U.S. Air Force
车. Department or Secretary of Agriculture
实. Alien Property Custodian
组. Secretary or administrative unit or personnel of the U.S. Army
版. Board of Immigration Appeals
周. Bureau of Indian Affairs
址. Bonneville Power Administration
记. Benefits Review Board
二. Civil Aeronautics Board
同. Bureau of the Census
业. Central Intelligence Agency
权. Commodity Futures Trading Commission
其. Department or Secretary of Commerce
进. Comptroller of Currency
试. Consumer Product Safety Commission
验. Civil Rights Commission
料. Civil Service Commission, U.S.
传. Customs Service or Commissioner of Customs
述. Defense Base Closure and REalignment Commission
集. Drug Enforcement Agency
多. Department or Secretary of Defense (and Department or Secretary of War)
无. Department or Secretary of Energy
员. Department or Secretary of the Interior
报. Department of Justice or Attorney General
他. Department or Secretary of State
無. Department or Secretary of Transportation
服. Department or Secretary of Education
线. U.S. Employees' Compensation Commission, or Commissioner
这. Equal Employment Opportunity Commission
制. Environmental Protection Agency or Administrator
将. Federal Aviation Agency or Administration
处. Federal Bureau of Investigation or Director
高. Federal Bureau of Prisons
子. Farm Credit Administration
道. Federal Communications Commission (including a predecessor, Federal Radio Commission)
章. Federal Credit Union Administration
手. Food and Drug Administration
库. Federal Deposit Insurance Corporation
三. Federal Energy Administration
从. Federal Election Commission
支. Federal Energy Regulatory Commission
家. Federal Housing Administration
长. Federal Home Loan Bank Board
付. Federal Labor Relations Authority
秒. Federal Maritime Board
路. Federal Maritime Commission
完. Farmers Home Administration
象. Federal Parole Board
则. Federal Power Commission
现. Federal Railroad Administration
京. Federal Reserve Board of Governors
转. Federal Reserve System
辑. Federal Savings and Loan Insurance Corporation
限. Federal Trade Commission
力. Federal Works Administration, or Administrator
学. General Accounting Office
外. Comptroller General
调. General Services Administration
项. Department or Secretary of Health, Education and Welfare
北. Department or Secretary of Health and Human Services
工. Department or Secretary of Housing and Urban Development
笑. Interstate Commerce Commission
监. Indian Claims Commission
任. Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
相. Internal Revenue Service, Collector, Commissioner, or District Director of
微. Information Security Oversight Office
册. Department or Secretary of Labor
联. Loyalty Review Board
平. Legal Services Corporation
增. Merit Systems Protection Board
听. Multistate Tax Commission
解. National Aeronautics and Space Administration
等. Secretary or administrative unit of the U.S. Navy
得. National Credit Union Administration
收. National Endowment for the Arts
安. National Enforcement Commission
价. National Highway Traffic Safety Administration
藏. National Labor Relations Board, or regional office or officer
命. National Mediation Board
应. National Railroad Adjustment Board
看. Nuclear Regulatory Commission
索. National Security Agency
资. Office of Economic Opportunity
产. Office of Management and Budget
串. Office of Price Administration, or Price Administrator
布. Office of Personnel Management
原. Occupational Safety and Health Administration
知. Occupational Safety and Health Review Commission
级. Office of Workers' Compensation Programs
水. Patent Office, or Commissioner of, or Board of Appeals of
击. Pay Board (established under the Economic Stabilization Act of 1970)
好. Pension Benefit Guaranty Corporation
物. U.S. Public Health Service
放. Postal Rate Commission
亿. Provider Reimbursement Review Board
经. Renegotiation Board
模. Railroad Adjustment Board
之. Railroad Retirement Board
台. Subversive Activities Control Board
州. Small Business Administration
配. Securities and Exchange Commission
画. Social Security Administration or Commissioner
统. Selective Service System
共. Department or Secretary of the Treasury
连. Tennessee Valley Authority
海. United States Forest Service
节. United States Parole Commission
退. Postal Service and Post Office, or Postmaster General, or Postmaster
間. United States Sentencing Commission
比. Veterans' Administration
问. War Production Board
至. Wage Stabilization Board
备. General Land Office of Commissioners
你. Transportation Security Administration
黑. Surface Transportation Board
或. U.S. Shipping Board Emergency Fleet Corp.
与. Reconstruction Finance Corp.
影. Department or Secretary of Homeland Security
话. Unidentifiable
视. International Entity
Answer:

Answer: 段