Court Opinion

ID: 9423913
Source: CourtListenerOpinion
Date Created: 2023-08-02 23:09:32.387155+00
Date Added: 2024-06-11T17:22:46.623553
License: Public Domain

Mr. Justice White,
concurring.
Alabama taxes its transient photographers on a different, and often more burdensome, basis than those not *543in that category. If firms operating precisely as appellant does, and mailing their film to a central point within the State for development, are taxed as transient photographers then there is no unconstitutional discrimination against interstate commerce. But if appellant is taxed as a transient photographer because its films are sent for development across a state line, then there is discrimination against interstate commerce. Although appellant contends that it is because of the interstate shipment of films that the transient tax was applied, and although the decision in Haden v. Olan Mills, Inc., 273 Ala. 129, 135 So. 2d 388 (1961), arguably supports that view, I do not think that a sufficient showing has been made in this record that Alabama has so applied its tax. Since the burden of proof is on the appellant here, I join the Court despite the uncertainty of the record on this score.