Document: 452 U.S. 456 101 S.Ct. 3075 69 L.Ed.2d 156 State of MARYLAND, et al.v.State LOUISIANA No. 83 Supreme Court the United States June 15, 1981 1 1981. 2 On bill complaint. DECREE 3 This cause having come on to be heard exceptions Reports Special Master dated May 14, 1980, and September been argued by counsel this stated its conclusions in opinion announced 26, 1981, 451 725, 2114, 68 576 (1981), considered positions respective parties as terms decree, IT IS ORDERED, ADJUDGED, AND DECREED AS FOLLOWS: 4 1. The defendant Louisiana Report are overruled accordingly: 5 (a) motions New Jersey, Federal Energy Regulatory Commission, Columbia Gas Transmission Corporation al., for leave intervene party plaintiffs granted; 6 (b) motion Associated Distributors file a brief amicus curiae is granted. 7 2. overruled, plaintiff's sustained extent indicated Court's opinion, 8 dismiss complaint denied; 9 plaintiff judgment pleadings granted part. 10 3. entry decree Solicitor General decreeare denied. 11 4. Section First Use Tax Act, La.Rev.Stat.Ann. § 47:1303 C (West Supp.1981), violates Supremacy Clause SS 47:1301-47:1307 unconstitutional under Commerce Clause. 12 5. Effective with date Louisiana, officers, agents, employees permanently enjoined prohibited from collecting Tax. 13 6. Within thirty (30) days after shall: 14 render true, full, accurate, appropriate account any all revenues collected pursuant Act interest earned result investment these thereon; 15 refund taxpayers together thereon, but that thereon have invested interest-bearing securities, shall transfer proceeds principal such securities each matures. 16 7. retains jurisdiction entertain further proceedings, enter orders, issue writs may time deemed necessary or advisable give proper force effect effectuate rights premises. 17 Justice POWELL took no part consideration decision decree.

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