Document: 344 U.S. 574 73 S.Ct. 460 97 L.Ed. 559 CITY OF CHICAGOv.WILLETT CO. No. 23. Argued Feb. 9, 1953. Decided Mr. Arthur Magid, Chicago, Ill., for petitioner. Charles Dana Snewind, respondent. Justice FRANKFURTER delivered the opinion of Court. 1 Once more we are called upon to pass on validity a tax which falls in some measure commerce 'among several States.' In situation before us, it is not imposed interstate as such. It intended fall business done 'within city' that levies it, although part carriers intrastate and inseparably commingled. The trucks levied by an ordinance City relevant portions set out margin.1 graduated according size, ranging from $8.25 truck no than two-ton capacity $16.50 four-ton capacity. Penaltieis provided failure pay tax. 2 Respondent Illinois corporation has its place Chicago. owns fleet employs transport goods within between Chicago other points Illinois, Indiana Wisconsin. stipulated each respondent's vehicles 'during every single day year carries along with property never leaves city * destined point outside State Illinois.' 3 Upon present proceedings were instituted Municipal verdict having gone against City, Supreme Court appeal, affirmed judgment acquittal, holding respondent was 'not subject license tax' because 'cannot separate loads, nor can discontinue any service.' v. Willett Co., 406 Ill. 286, 295, 94 N.E.2d 195, 200. 4 Being left doubt court's whether had held could not, Commerce Clause, be validly applied or construed so cover like respondent's, granted certiorari remanded clarification. 341 913, 71 734, 95 1349. A restatement us did rest affirmance restrictive construction ordinance, excluding scope, but found runs afoul Clause. 409 480, 101 205. We review this raises questions importance Nation's major transportation centers. 343 940, 72 1033, 96 1346. 5 'It being once admitted, course must be, law affects among states regulation constitutional sense, nice distinctions expected.' Galveston, Harrisburg & San Antonio R. Co. Texas, 210 217, 225, 28 S.Ct 638, 639, 52 1031. This case does raise difficulties often encountered when determination action affecting requires accommodation State's undoubted power over own internal national interest unrestricted flow commerce. tax, respondent, clearly unassailable under authority People ex rel. New York Central H.R.R. Miller, 202 584, 26 714, 50 1155, reaffirmed Northwest Airlines, Inc. Minnesota, 322 292, 64 950, 88 1283. However, 'nice distinctions' have been argued they should considered. 6 said one hand Osborne Florida, 164 650, 17 214, 41 586; Pullman Adams, 189 420, 23 494, 47 877, Pacific Telephone Telegraph Tax Commission, 297 403, 56 522, 80 760, decide case, controlled cases such Adams Express York, 232 14, 34 203, 58 483; Bowman Continental Oil 256 642, 606, 65 1139; Sprout South Bend, 277 163, 48 502, 833, Cooney Mountain States 294 384, 55 477, 79 934. As true supra, taxpayer's principal argument necessarily void taxpayer free withdraw local business, alone statute purports without discontinuing well. relies heavily supra. But Brandeis, who wrote Sprout, pointed avoid restricting himself only withdrawing terms, fell exclusively interstate, well intrastate, conducted Bend. at pages 416—417, page 526, 760. That controlling fact absent also, since told read imposing do carry City. 289—290, 195. Thus, regards main pressed avoids infirmity laid bare meets facts case. Again, Telephone, here makes showing though directed only, burdens show affirmatively made attempt so. 7 But, if necessary basis urged Telephone. For measured percentage gross income drawn solely business. Although activities inseparable, both. 414, 525, Here what instrumentalities commerce, also those Whatever intrinsic significance difference may situations, becomes irrelevant controlled, one, governing principles supra.2 8 Miller taxpayer, railroad company, 'a corporation, owning hiring lines state sending cars state, own.' 593, 715, 1155. company's possession time. computed amount capital stock employed State. railroad's constitutionally subjected permanent situs, 'notwithstanding occasional excursions foreign parts.' 597, 717; see Airlines 299, note 4, 954, Minnesota used St. Paul home port all planes. rebuilding overhauling planes Paul. assessed airline entire coming into held, '(t) he benefits given taxes—its corporate facilities governmental resources enjoys conduct Minnesota—are concretely symbolized Northwest's *. relation Minnesota—a existing Northwest—and affords foundation taxing asserted.' 294, 951, And two concurring opinions harmonize result reach here. Indeed, 'home port' theory favored Jackson, 306, 957, fits least airliners. 9 central decisive has, much have, home. To extent confined City's limits, revolves around fed terminals rail sea provides. receives, continuously protection, public services. circumstances, reasonable proportions question shown burden inconsistent 10 reversed cause opinion. 11 ordered. 12 Reversed directions. 13 REED, whom THE CHIEF JUSTICE joins, judgment. 14 I agree conclusion reached '(no) decision lends support proposition occupation otherwise valid, merely branches reason inseparable.' 415, 526. Cf. 171, 504, 833; 877. 15 'carters strictly occupational carrying city. 290, think precedent uphold ground doing state. All except whole year' included measure. 595, 716. turned show, form apportionment, taxability states. 717. find nothing 1283, would make applicable situation, even 'conclusion' If understand Court's correctly, decides valid body. sometimes controlling. taxable streets 16 Whether expressly declared use highways services protection rendered immaterial. charge obviously carters therefore valid. See Union Brokerage Jensen, 202, 211—212, 967, 973, 1227; Southern Natural Gas Corp. Alabama, 301 148, 153, 57 696, 698, 81 970; Caskey Baking Commonwealth Virginia, 313 117, 119, 61 881, 882, 85 1223. DOUGLAS, dissenting. 18 carrier trucks, engaged latter. Like 170, designed 'as cost value highways.' said, exacted privilege engaging Spector Motor Service O'Connor, 340 602, 508, 573. 19 incidence different. flat fee per truck. segregate business; possible so; continue there segregation. 291—293, One both deliveries. increasing number operated increases me enough establish unconstitutional Comm., where increase 20 great incorporation another implicit seems faithful scheme. 'Every shall purpose transporting hire reward, deemed cart 'Any person operating carter. 'An annual carter him, following schedule: "Automotive vehicles— Capacity exceeding tons. three tons $11.00 four $13.20 unlawful engage first paid volating provisions chapter fined *.' Code ch. Journal Proceedings Council January 1949, p. 3679. considered supra; inapplicable cases. Express, circumstances surrounding imposition enforcement indicated exert control reasons purposes sanctioned corporation. recited however, resident, appear Bend his rests, decisions field, precise challenged tax—its scheme amount, practical consequences, factors.

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