Document: 332 U.S. 495 68 S.Ct. 167 92 L.Ed. 99 AERO MAYFLOWER TRANSIT CO.v.BOARD OF RAILROAD COM'RS STATE MONTANA et al. No. 39. Argued Oct. 15, 1947. Decided Dec. 8, Appeal from the Supreme Court of State Montana. Mr. Edmond G. Toomey, Helena, Mont., for appellant. Clarence Hanley, appellees. Justice RUTLEDGE delivered opinion Court. 1 Again we are asked to decide whether state taxes as applied an interstate motor carrier run afoul commerce clause, Art. I, § Federal Constitution. 2 Two distinct Montana levies questioned. Both imposed by that state's Motor Carriers Act, Rev.Codes Mont.(1935) §§ 3847.1—3847.28. One is a flat tax $10 each vehicle operated over highways, payable on issuance certificate or permit, which must be secured before operations begin, and annually thereafter. 3847.16(a).1 The other quarterly fee one-half one per cent carrier's 'gross operating revenue,' but with minimum annual $15 class C carriers, in group appellant falls. 3847.27.2 Each declared expressly laid 'in consideration use highways this state' addition all licenses, fees upon vehicles state.' 3 Prior July 1, 1941, collected pursuant 3847.16(a) 3847.27 were paid into treasury credited 'the fund.'3 After date, virtue Mont.Laws, c. 14, 2, they allocated general fund. 4 Appellant Kentucky corporation, its principal offices Indianapolis, Indiana. Its business exclusively interstate. It consists transporting household goods office furniture points destinations another. does no intrastate volume there continuous substantial, not merely casual occasional.4 holds convenience necessity issued Interstate Commerce Commission, elsewhere conducted. 5 In 1935 received permit operate required law.5 Until 1937, apparently, it complied requirements, including payment registration license plate 5¢ gallon gasoline purchased there.6 However, 1937 thereafter refused pay revenue' 3847.27. consequence, after hearing order show cause, appellee board7 1939 revoked brought suit court enjoin further 6 Upon appellant's cross-complaint, trial restraining board enforcing But at same time enjoined until 3847.16(a). On appeal supreme held both applicable well carriers construed term mean revenue derived Montana.'8 then sustained against constitutional objections, federal. Accordingly, reversed court's judgment insofar had been invalid, affirmed decision relating tax. 172 P.2d 452, 460. 7 We put aside start suggestion has misconstrued statutes therefore should consider them, purposes our limited function, according view their literal import. rule too settled question only accepts bound construction given courts.9 accept rulings, material, two sections apply alike employed comprehends such within Montana, outside state.10 8 Moreover, since demanded sought enforce more than under 3847.27,11 limit so-called fee. This accordance declaration: 'Even if admitted manner arriving sound basis gross (should calculated) provided statute, c ntention do agree, difficulty would arise putting effect $15.00 company state.'12 Although did concede statute comprehended workable calculating above minimum, take statement clear declaration sustain charge even some reason amount have fall. 9 With issues thus narrowed, have, effect, taxes, $10, $15, course business, others 10 Neither exaction discriminates commerce. applies local operations. undertakes traffic movements taking place returns measure wholly proceeds operations, although those character. 11 material validity either also imposes collects gallonage neither questioned nor could be. Hendrick v. Maryland, 235 610, 35 140, 59 385; Aero Transit Co. Georgia 295 285, 55 709, 79 1439; Sonneborn Bros. Cureton, 262 506, 43 643, 67 1095; Edelman Boeing Air Transport, 289 249, 53 591, 77 1155. Nor any significant relationship imposition now question. Dixie Ohio 306 72, 78, 435, 438, 83 495; Busses Corporation Blodgett, 276 245, 251, 48 230, 231, 72 551. They proceeds, concedes, devoted different uses, namely, policing maintenance highways.13 12 Concededly presently involved objects.14 Rather go fund subject appropriation purposes.15 Indeed fact, view, vice statute. exactions. far late state, consistently may lay engaged commerce, who own so fair reasonable, nondiscriminatory compensation highways. supra; Clark Poor, 274 554, 47 702, 71 1199; Morf Bingaman, 298 407, 56 756, 80 1245; Paul Gray, Inc., 583, 744, 1001; cf. South Carolina Highway Department Barnwell Bros., 303 177, 58 510, 82 734. Moreover 'common hire, make properly charged extra use.' supra, page 557, 703, 1199. 13 present face exacted state,' is, privilege using And aggregate taken together less similar heretofore sustained. Cf. supra. builds owns them.16 particularly truckers heavy goods, like appellant, especially arduous roadways, entailing wear tear much beyond resulting indiscriminate public use. 411, 758, 1245. discriminate exclude generally furnish facilities free indeed equal terms inflicting destructive effects. equally share cost reasonably related made 14 mean, seems assume, levied directly maintaining them. 412, That true, forbidden certain because 'not doing bus business.' Transit, Lindsey, 283 183, 186, 51 380, 381, 75 953; McCarroll Lines, 309 176, 179, 60 504, 84 683. Those cases hold exactions valid highway maintenance, administration. declaring instance immaterial uses others. 1245.17 15 confuses 'assessed proper purpose * objectionable amount,' 1199, affirmatively business. Though necessarily related, nature traffic, privileges identical, useless confuse them confound Whether used 'may significance,' said, 'when point otherwise doubt, fact Inc. where levy, prescribed definitely identifies grant privilege, places pocket out pays charges other.' 1245.18 16 case fall clearly Bingaman predecessors authority, therefore, case, decisions cases. use, bear identified 'unlike 953, levy was unrelated conditional fee.' 410, 757, 17 fee, hand, technically conditioned receipt annually, us shape here, none alleged vices characteristic income vitiate states advanced tenable rebuttal legislative i.e., Here, 1245, 'there ample support determination peculiar character involves special type highways,' enhanced wear, hazards laying heavier burdens types create. compensate these burden. 599, 753, 1001, authorities cited, showing reasonable relation end.19 18 consequence seen fit exactions, substantially rather combine one, maintenance. For exceed powers imposing form And, combined facts semblance substance contention excessive. 19 merit arguments, considered, urging due process protection grounds invalidating levies. 20 affirmed. 21 Affirmed. section enacted originally 1931, 184, 16. Textually follows: '(a) every carrier, defined act, shall, thereafter, between first day fifteenth July, calendar year, railroad commissioners sum ten dollars ($10.00), state. *' see note 5. 193 , 100, 2. reads 'In holding service commission, shall days January, April, October file commission preceding three months operation, portion thereof, revenue; provided, however, A B registered and/or provisions act thirty ($30.00) fifteen ($15.00).' Section 3847.2, Mont. (1935), contains definitions classes carriers. moneys supervision regulation many activities connected See 3847.17, 3847.28; 13. Appellant's answer cross-complaint set forth statistics concerning during years 1938 1939. figures equipment 227 385 trucking 1938; 405 6. 23, 3847.23. part foreign 'insofar application permitted of' Constitution, treaties acts Congress, exempted making 'any necessity' secure permit. These separately case. brief increased $660.50 $1,212.50 $1,630.50 $745.30 t $1,257.90 $1,649.98 tax, though ultimately borne consumer, sale dealer. noted commissioners,' 3847.16(a), commission,' 3847.27, designate single body, invested regulatory power various utilities e.g., railroads, common oil, etc. By 3880, 'The ex-officio hereby created *.' said 'used interchangeably.' 461. judicial embodied amendment 1947, 73, Louisiana ex rel. Francis Resweber, 329 459, 374, 91 422; Huddleston Dwyer, 322 232, 64 1015, 88 1246; Minnesota Probate Court, 270, 523, 126 A.L.R. 530; Morehead N.Y. Tipaldo, 587, 918, 1347, 103 1445; Erie R. Tompkins, 304 64, 817, 1188, 114 1487. Acting presumptively and, necessary, so, 3847.16(b) provides that, when 'is rendered partly adjoining country,' 'shall comply act' 'payment compensation' reports total performed limits (Emphasis added.) Accordingly 3847.16 read limitation 'within became president manager, Wheating, testified applying he calculated, through 1942, (gross) operation load miles average mile figure based probable factor Montana.' calculated below statutory four years. 19. apparently reported accepted demands taxpayer argued, nevertheless invalid want method ascertaining necessary implication authorized 'adopt mode enforcement designed effectuate Act.' us, stated text, need express ruling it. 11. another connection adverted separability clause contained 3847.24 referring quoted text. pleadings construction, repair concedes filed here error issue building, repairing 462. receives federal aid road emphasis. infra stated: 'Since assessed amount, matter concerns plaintiffs.' claims unreasonable roughly times greater percentage standard applied. To position never impose adjust inevitable variations Constitution require elaborate system taxation will reflect exact precision graduation return can grossing $3,000 roads. wronged failure full permitted. Kane New Jersey, 242 160, 37 30, 61 222.

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