Legal Document

523 U.S. 360118 S.Ct. 1290130 L.Ed.2d 453 UNITED STATES, Petitioner,v.UNITED STATES SHOE CORPORATION. No. 97-372. Supreme Court of the United States Argued March 4, 1998. Decided 31, Syllabus * The Harbor Maintenance Tax (HMT) obligates exporters, importers, and domestic shippers, 26 U.S.C. §4461(c)(1), to pay 0.125 percent value commercial cargo they ship through Nation's ports, §4461(a). HMT is imposed at time loading for exports unloading other shipments. §4461(c)(2). It collected by Customs Service deposited in Trust Fund (Fund), from which Congress may appropriate amounts harbor maintenance development projects related expenses. §9505. Respondent Shoe Corporation (U.S.Shoe) paid articles company exported during period April June 1994 then filed a protest with alleging that, extent toll applies exports, it violates Export Clause, Const., Art. I, §9, cl. 5, states: "No or Duty shall be laid on Articles any State.'' responded form letter stating that statutorily mandated user fee, not an unconstitutional tax exports. sued refund, asserting Clause as applied In granting summary judgment, International Trade (CIT) held had jurisdiction under 28 §1581(i) qualifies tax. Rejecting Government's characterization CIT reasoned assessed ad valorem directly upon itself, services rendered cargo. Federal Circuit affirmed. Held: 1.The properly entertained this case. Section 1581(i)(4) gives court residual over "any civil action . against arises out [federal] law providing administration enforcement respect matters referred [§1581(i)(1)],'' turn "revenue imports.'' This dispute involves such law. statute, although here, equally imports. That does use word "exports'' hardly surprising view confines customs duties Moreover, §4462(f)(2) directs "be treated duty'' jurisdictional purposes. Such duties, their very nature, provide revenue imports are encompassed within §1581(i)(1). Accordingly, controversies regarding accords §1581(i)(4). Pp. ____-____. 2.Although categorically bars imposing v. Business Machines Corp., 517 843, 116 1793, 135 124 (IBM), rule "user fee'' lacks attributes generally applicable duty is, instead, charge designed compensation government-supplied services, facilities, benefits, see Pace Burgess, 92 372, 375-376, 23 L.Ed. 657. HMT, however, tax, thus (a) bears indicia tax: expressly described such, §4461(a), codified part Internal Revenue Code, provided administrative, enforcement, purposes, should "as if [it] were duty,'' §§4462(f)(1),(2). Prior cases upheld flat charges valid fees do govern here because involved constitutional provisions than Clause. IBM plainly stated Clause's simple, direct, unqualified prohibition taxes distinguishes limitations governmental taxing authority. U.S., 851, 852, 857, 861, S.Ct., ----, ----. (b) guiding precedent determining what constitutes bona fide fee context remains Court's time-tested decision. stamps placed tobacco packaged export. stamp was required prevent fraud, it, said, served "compensation given [in fact] rendered.'' 375. holding duty, emphasized bore no relationship quantity goods stamped Ibid. establishes connection between service Government renders receives must closer present here. Unlike issue Pace, determined entirely basis. export cargo, correlate reliably federal benefits used usable exporter. mean exporters exempt all defray cost maintenance. mean, fairly match exporters' port facilities. 114 F.3d 1564, GINSBURG, J., delivered opinion unanimous Court. Lawrence G. Wallace, Washington, DC, petitioner. James R. Atwood, respondent. Justice GINSBURG 1 Constitution 5. We (1996) fee,'' benefits. See 657 (1876). case presents question whether (HMT), loaded ports export, impermissible or, legitimate fee. hold, accord Circuit, basis, fair approximation furnished therefore qualify permissible 2 enacted Water Resources Development Act 1986, §§4461-4462, imposes uniform shipments ports. currently set cargo's value. Exporters, shippers liable shipments, (Fund). projects, including costs associated St. Seaway, 3 unconstitutionality assessment users, On November 3, 1994, brought (CIT). sought refund ground 4 Sitting three-judge court, its invoked §1581(i); merits, agreed 907 F.Supp. 408 (1995). rather reasoned: "The could have exportation, more immediate exported.'' Id., 418. Relying entered judgment Shoe. 5 Appeals sitting five-judge panel, 1564 (1997). auxiliary questions, CIT's exercise lower transit.1 Concluding based use, also making determination, depend amount manner but solely Judge Mayer dissented; his view, supplies funds general support government, exclusively facilitation navigation. 6 Numerous challenging constitutionality pending Claims.2 granted certiorari, 522 118 361, 139 281 (1997), review Circuit's determination II 7 As initial matter, we conclude complaint alleged exclusive original tribunal §1581(a) alternatively, §1581(i). App. 26. agree prescription. key directive §4462(f)(2), instructs "shall duty.'' 8 1581(a) surely concerns duties. confers commenced contest [Customs Service's] denial protest.'' A protest, indicated 19 §1514, essential prerequisite when one challenges actual correctly noted protests pivotal, "performs active role,'' undertakes "no analysis [or adjudication],'' "issues directives,'' "imposes liabilities''; "merely passively collects'' payments. F.3d, 1569. 9 1581(i) describes Trade's 10 for- 11 " (1) tonnage; 12 13 (4) paragraphs (1)-(3) subsection '' 14 dispute, stated, "involve[s] "administration enforcement' apply 1571. True, "exports.'' But synonymous setting. short, concluded affirmed, "Congress §4462(f)(2)] directed [that] [HMT] purposes jurisdiction. imports, [§]1581(i)(1).'' F.Supp., 421. §1581(i)(4).3 III 15 Two Terms ago, IBM, considered insurance premiums protect loss violated Distinguishing developed Commerce 850-852, ---------, Import-Export id., 857-861, allows room however nondiscriminatory, transit. Before decision argued even characterized "tax'' survive "because without discrimination commerce alike.'' Reply Brief 9, n. 2. Recognizing "rejected indistinguishable contention,'' now asserts only ""a fee,''' ibid., tolerance precedent. Adhering reasoning reject current position. 16 "a use,'' §4461(a) (emphasis added), Code. like vein, However, "we regard things names,'' 376, imposition ranks crucial operation well nomenclature whether, despite label has put exaction instead 17 arguing relies our decisions Sperry 493 52, 110 387, 107 290 (1989), Massachusetts States, 435 444, 98 1153, 55 403 (1978), Evansville-Vanderburgh Airport Authority Dist. Delta Airlines, Inc., 405 707, 1349, 31 620 (1972). those cases, fees. 62, 394-395 (1 1/2 awards certified Iran-United Claims Tribunal so excessive violate Takings Clause); 463-467, 1165-1167 (flat registration annually aircraft meets genuine standards and, state-owned aircraft, dishonor State's immunity taxation); Authority, 717-721, 1355-1358 each passenger enplaning, levied airport run afoul dormant Clause). Those 18 there "text prohibits laying exports.'' 1794; 1803 (" [T]he Framers alleviate [that Northern would disadvantage Southern States] completely denying power all.''). [o]ur decades-long struggle meaning nontextual negative command lead conclusion interpretation textual fluid.'' 1799; 1801 ("We good reason hesitate before adopting recent into jurisprudence [M]eaningful differences exist [between two Clauses] overlooked.''). Sperry, moreover, fewer constraints 61, 7, 394, (analysis less "exacting'' fortiori, therefore, restrictive Pace. excise tobacco. intended To manufacturer planned carry indicating intention. Each 25 cents (later cents) per package did limit size package; [t]hese unlimited, except description exporter convenience handling.'' 20 charge, concluding "in sense exportation,'' ruling, characteristics charge: "bore proportion whatever [the stamp] affixed''; excessive, taking account arrangements needed both "to give benefit exemption taxation, secure perpetration fraud.'' 21 noted, factors tonnage vessel, length spends port, requires, instance, dredging. 1572. 22 sum, guard [tax] pretext fixing resist erosion hold *** 24 For foregoing reasons, Affirmed. syllabus been prepared Reporter Decisions reader. Detroit Timber & Lumber Co., 200 321, 337, 282, 287, 50 499. challenge According Government, some 4,000 raising claim stayed CIT, 100 additional Claims. 4. Because determine §1581(i)(4), follows there. §1491(b). plaintiffs these invoke §1631, authorizes inter-court transfers, interest justice,'' cure want §610 (as Title 28, term "court'' includes CIT).

Classification Label: 11