Legal Document

426 U.S. 660 96 Supreme Court Reporter 2333 49 United States Reports Lawyer’s Edition 2d Series KF101.8 U54 124 Commonwealth of PENNSYLVANIA, Plaintiff,v.State NEW JERSEY. State MAINE et al., Plaintiffs, versus HAMPSHIRE. Nos. 68 and 69, Orig. June 17, 1976. [Syllabus from pages 660-661 intentionally omitted] PER CURIAM. 1 The motions for leave to file bills complaint in these cases are denied. 2 complaints, which seek invoke our original jurisdiction, filed by Pennsylvania against New Jersey, Maine, Massachusetts, Vermont Hampshire, rely on decision last Term Austin 420 656, 95 1191, 43 530 (1975), we held the Hampshire Commuters Income Tax unconstitutional. 3 In Austin, supra, that tax violated Privileges Immunities Clause Constitution. That law imposed a 4% Hampshire-derived income nonresidents. Although also earned residents outside State, it then exempted such if were either taxed or not was derived. Since did domestic its residents, net effect only incomes nonresidents working Hampshire. 4 resident plaintiff provided credit taxes paid other States. Thus, Hampshire's beggar-thy-neighbor rendered total state liability unchanged, but diverted revenues treasury Maine. We taxing scheme unconstitutional since "(fell) exclusively . (was) offset even approximately upon alone." Id., at 665, S.Ct., 1197 (footnote deleted). 5 Number 68, Original, contends Jersey Transportation Benefits Act, N.J.Stat.Ann. § 54:8A-58 Et seq. (Supp.1976-1977), is infirm under as interpreted Equal Protection Fourteenth Amendment. According Pennsylvania, fatally resembles Austin. Like does residents. Under Transportion however, Jersey-derived And while Act imposes an equivalent exempts extent earned. Finally, like Maine case, permits any States, including, course, Jersey. suing behalf itself Parens patriae On citizens, seeks declaratory injunctive relief and, apparently, accounting Jersey's allegedly has treasury. 6 plaintiffs Vermont, explicitly premise their suit supra. They themselves taxes, alleged amount over $13.5 million, respective treasuries. 7 It long been rule order engage this Court's must first demonstrate injury redress directly caused actions another State. As Mr. Chief Justice Hughes noted Massachusetts Missouri, 308 1, 15, 60 39, 42, 84 L.Ed. (1939): "To constitute (justiciable) controversy, appear complaining suffered wrong through action furnishing ground judicial .." 8 sought declaration could impose inheritance estate domiciliary who had died with most his assets located several revocable Missouri trusts. insufficient pay State's taxes. claimed exclusive right timpose language particularly appropriate disposition cases, denied complaint: 9 "Missouri, claiming recover trustees, taking proceedings collection, injuring Massachusetts. By allegations, property amply sufficient answer claims both recovery impair exercise may have. shown there danger depletion fund expense complainant's interest. two mutually exclusive. contrary, validity each claim wholly independent Ibid. 10 neither suits bar defendant inflicted imposition held, alleged, be injuries plaintiffs' fiscs self-inflicted, resulting decisions legislatures. Nothing required extend nothing prevents withdrawing No can heard complain about damage own hand. 11 attempting establish entitlement collected violates Clause. withholding commuters short contentions Clauses protect people, 12 What said disposes brought behalf. addition, citizens. 13 recognized legitimacy suits. See Hawaii Standard Oil Co., 405 251, 257-260, 92 885, 888-890, 31 184 (1972); Louisiana Texas, 176 19, 20 257, 44 347 (1900). has, become settled doctrine standing sue when sovereign quasi-sovereign interests implicated merely litigating volunteer personal Compare, E. g., Oklahoma ex rel. Johnson Cook, 304 387, 58 954, 82 1416 (1938); Atchison, T. & S. Federal KF105 F3 R. 220 277, 434, 55 465 (1911); Kansas 204 331, 27 388, 51 510 (1907) (States jurisdiction prosecute purely citizens), with, North Dakota Minnesota, 263 365, 138, 342 (1923); West Virginia, 262 553, 658, 67 1117 York 256 296, 41 492, 65 937 (1921); Georgia Tennessee Copper 206 230, 618, 1038 (1907); Colorado, 46, 655, 956 (original sustained protecting interests). 14 This salutary one. For if, simple expedient bringing name invoked resolve what are, after all, private grievances, docket would inundated. And, more important, critical distinction, articulated Article III, 2, Constitution, between "Citizens" those "States" evaporate. 15 Pennsylvania's represents than collectivity withheld parties. implicated. Accordingly, motion citizens 16 BRENNAN WHITE dissent grant complaint. 17 POWELL STEVENS took no part consideration cases. 18 BLACKMUN, concurring. 19 Obviously, naturally, N Dec. Immigration Nationality Decisions join Per curiam opinion. Updated: January Term, lonely dissent, case spawned present said: "Because statutes operate way ultimately subjected tax, glance appears have some attraction. attraction, superficial careful analysis, promptly fades disappears entirely. reason appellants, because Legislature appellants' duly elected representatives given option divert increment (on resident's Hampshire) willingly picked up option. All done specifically indeed, invites do. If should disenchanted bestowed bounty, legislature change statute. crux statute therefore, really ironic allows credit, made appearance amicus urging, effect, denial adjudication unconstitutionality seems me here seeking uphold legislatively devised plan turn attention legislature." 668-669, 1198, (1975). 21 curiam, ante, 664, now concedes "injuries self-inflicted" "can damages hand." Quod approbo non reprobo.

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