american
trucking
scheiner
argued
april
decided
june
case
presents
question
whether
commerce
clause
federal
constitution
violated
two
pennsylvania
statutes
impose
annual
taxes
operation
trucks
pennsylvania
highways
one
challenged
statute
requires
identification
marker
affixed
every
truck
specified
weight
imposes
annual
flat
fee
march
marker
statute
exempts
trucks
registered
pennsylvania
providing
marker
fee
shall
deemed
part
vehicle
registration
fee
increased
marker
fee
enacted
marker
fee
reduced
administrative
cost
issuing
marker
pennsylvania
enacted
second
challenged
statute
general
imposes
annual
axle
tax
trucks
specified
weight
using
pennsylvania
highways
assessed
rate
per
vehicle
axle
statute
enacted
axle
tax
also
reduced
registration
fees
pertinent
classes
amount
axle
tax
usually
applicable
vehicles
classes
appellant
organizations
represent
interstate
motor
carriers
whose
vehicles
registered
outside
pennsylvania
paid
marker
fee
effect
subject
axle
tax
brought
separate
actions
commonwealth
pennsylvania
challenging
constitutionality
marker
fee
axle
tax
ground
inter
alia
taxes
discriminated
interstate
commerce
since
entire
economic
burden
tax
fell
vehicles
statute
deemed
marker
fee
pennsylvania
vehicles
part
registration
fee
legislation
granted
pennsylvania
vehicles
reduction
registration
fees
offset
newly
imposed
axle
tax
accepted
appellants
argument
held
challenged
taxes
unconstitutional
pennsylvania
considered
cases
together
reversed
held
challenged
taxes
unconstitutional
methods
assessed
discriminate
interstate
commerce
way
contradicts
commerce
clause
central
purpose
guaranteeing
free
trade
area
among
clause
prohibits
state
imposing
tax
places
much
heavier
burden
businesses
compete
interstate
market
imposes
residents
also
engage
interstate
commerce
challenged
taxes
pass
internal
consistency
test
state
tax
must
kind
applied
every
jurisdiction
impermissible
interference
free
trade
challenged
taxes
inevitable
effect
threaten
free
movement
commerce
placing
financial
barrier
around
pennsylvania
pp
challenged
taxes
upheld
ground
reflect
reasonable
charge
privilege
using
pennsylvania
roads
considered
alongside
high
price
trucks
pay
registration
fees
merit
contention
axle
tax
discriminate
interstate
commerce
domestic
trucks
payment
registration
fees
pay
higher
price
use
pennsylvania
highways
registered
pp
challenged
taxes
upheld
ground
different
flat
user
fees
recently
upheld
cases
airport
authority
district
delta
airlines
commonwealth
edison
montana
distinguished
pp
earlier
cases
support
state
authority
impose
flat
use
taxes
longer
suffice
uphold
flat
taxes
blatantly
discriminatory
consequences
associated
pennsylvania
marker
fee
axle
tax
recent
decisions
rejected
approach
commerce
clause
taken
earlier
cases
focused
primarily
character
privilege
rather
practical
consequences
tax
flat
tax
may
upheld
merely
particular
formula
charges
reckoned
extends
nominal
privilege
interstate
commerce
extends
activities
although
carriers
obtain
privilege
use
pennsylvania
highways
nominally
equivalent
local
carriers
receive
imposition
challenged
taxes
privilege
several
times
valuable
local
business
competitors
unquestionably
discriminatory
thus
offends
commerce
clause
flat
taxes
may
valid
administrative
difficulties
make
collection
finely
calibrated
user
charges
impracticable
justification
unavailable
regard
pennsylvania
unapportioned
marker
fee
axle
tax
pp
stevens
delivered
opinion
brennan
white
marshall
blackmun
joined
filed
dissenting
opinion
rehnquist
powell
joined
post
scalia
filed
dissenting
opinion
rehnquist
joined
post
stephen
shapiro
argued
cause
appellants
briefs
andrew
frey
kenneth
geller
mark
levy
daniel
barney
robert
digges
william
busker
walter
hellerstein
suellen
wolfe
chief
deputy
attorney
general
pennsylvania
argued
cause
appellees
brief
leroy
zimmerman
attorney
general
andrew
gordon
chief
deputy
attorney
general
bryan
barbin
michael
roman
deputy
attorneys
general
allen
warshaw
briefs
amici
curiae
urging
reversal
filed
state
north
carolina
et
al
lacy
thornburg
attorney
general
north
carolina
jane
gray
special
deputy
attorney
general
david
wilkinson
attorney
general
utah
state
oklahoma
michael
turpen
attorney
general
richard
mildren
assistant
attorney
general
canadian
trucking
association
william
shawn
kim
mann
yellow
freight
system
et
al
lester
bridgeman
briefs
amici
curiae
urging
affirmance
filed
state
arkansas
steve
clark
attorney
general
chris
parker
ted
goodloe
state
new
jersey
cary
edwards
attorney
general
michael
clancy
mary
hamill
deputy
attorneys
general
state
vermont
michael
gottesman
jeffrey
amestoy
attorney
general
thomas
viall
robert
schwartz
assistant
attorneys
general
transportation
cabinet
commonwealth
kentucky
david
armstrong
attorney
general
kentucky
stephen
reeder
special
assistant
attorney
general
james
cox
janet
jakubowicz
justice
stevens
delivered
opinion
asked
decide
whether
state
taxes
applied
interstate
motor
carrier
run
afoul
commerce
clause
art
federal
constitution
aero
mayflower
transit
board
railroad
statement
question
presented
might
equally
well
introduced
opinion
either
spector
motor
service
complete
auto
transit
brady
overruled
spector
case
review
pennsylvania
statutes
impose
annual
taxes
operation
trucks
truck
tractors
task
means
easy
uneven
course
decisions
field
reflects
difficulties
reconciling
unrestricted
access
national
market
state
authority
collect
fair
share
revenues
interstate
commercial
activity
appellants
claim
pennsylvania
statutes
violate
principle
state
may
discriminate
interstate
commerce
enacting
tax
provides
competitive
advantage
local
business
pennsylvania
upheld
taxes
interpreting
facially
neutral
accord
line
decisions
era
approving
flat
taxes
imposed
interstate
truckers
privilege
using
state
highway
system
turning
judgment
state
first
describe
challenged
taxes
detail
context
state
system
explain
find
persuasive
appellants
claims
discrimination
despite
appellees
defense
revenue
provisions
valid
compensatory
flat
taxes
judgment
state
must
reversed
commonwealth
pennsylvania
spends
large
sums
money
improve
maintain
highways
bridges
passenger
cargo
vehicles
travel
billions
miles
highways
every
year
operators
large
trucks
tractor
trailers
engaged
interstate
commerce
make
particularly
heavy
use
state
highways
vehicles
may
classified
number
axles
gross
weight
ranging
less
pounds
smallest
class
pounds
class
transport
cargo
pennsylvania
locations
also
use
pennsylvania
highways
extensively
corridors
connecting
northeast
southeast
midwest
weight
size
trucks
using
state
roads
require
state
make
higher
expenditures
use
roads
smaller
vehicles
alone
app
state
hilly
terrain
frequently
severe
weather
conditions
enhance
costs
highway
maintenance
expenditures
financed
substantial
part
three
types
levies
users
pennsylvania
highways
vehicle
registration
fees
fuel
consumption
taxes
annual
fees
describe
flat
taxes
although
two
taxes
issue
litigation
flat
taxes
marker
fee
assessed
august
march
axle
tax
imposed
thereafter
registration
fees
fuel
taxes
principal
sources
revenue
purposes
therefore
mechanics
collection
provide
necessary
background
analysis
economic
significance
constitutional
validity
challenged
flat
taxes
registration
fees
owners
motor
vehicles
based
pennsylvania
must
register
department
transportation
pay
annual
registration
fee
weight
truck
truck
tractor
determines
amount
annual
fee
prior
weight
classifications
corresponding
fees
ranged
per
vehicle
app
registration
fees
increased
five
new
weight
classes
heavier
vehicles
added
statutory
schedule
maximum
registration
fee
vehicle
weighing
pounds
ibid
registration
fees
vehicles
weighing
pounds
classes
reduced
multiples
ranging
reduction
thereafter
maximum
fee
ibid
pennsylvania
many
provinces
canada
participate
apportioned
registration
scheme
called
international
registration
plan
irp
participants
plan
share
registration
fees
vehicles
based
irp
vehicles
travel
percentage
vehicle
total
registration
fee
allocated
irp
state
state
vehicle
based
determined
dividing
total
number
miles
vehicle
traveled
within
irp
state
preceding
year
total
mileage
total
fee
payable
state
product
state
total
fee
full
registration
vehicle
state
percentage
share
vehicle
mileage
thus
mileage
vehicle
accrued
pennsylvania
share
registration
fee
full
amount
specified
statutory
schedule
hand
vehicle
based
another
irp
state
logged
mileage
pennsylvania
owner
required
pay
portion
pennsylvania
fee
schedule
pennsylvania
pennsylvania
collects
registration
fees
motor
carriers
based
conversely
vehicles
pay
registration
fees
sum
amount
truck
registration
fee
determined
weight
vehicle
truck
travels
irp
part
mileage
vehicle
required
pay
one
full
registration
fee
fuel
consumption
taxes
pennsylvania
collects
fuel
consumption
tax
two
ways
imposes
fuel
tax
fuel
purchased
within
state
state
also
requires
trucks
travel
less
miles
pennsylvania
pay
tax
based
miles
traveled
pennsylvania
reduced
amount
tax
actually
paid
fuel
purchased
pennsylvania
pumps
see
stat
tit
purdon
supp
amount
taxes
depend
vehicle
state
registration
flat
taxes
pennsylvania
requires
identification
marker
issued
department
revenue
affixed
every
motor
carrier
vehicle
motor
carrier
vehicle
truck
truck
tractor
combination
gross
weight
registered
gross
weight
excess
pounds
cons
stat
fee
issuance
marker
year
fee
increased
vehicles
registered
pennsylvania
exempted
fee
statute
effected
exemption
providing
vehicle
registered
pennsylvania
marker
fee
shall
deemed
part
included
vehicle
registration
fee
parties
stipulated
administrative
costs
associated
issuance
identification
markers
total
approximately
per
vehicle
app
enacted
axle
tax
pennsylvania
reduced
annual
marker
fee
per
vehicle
since
marker
fee
sufficient
meet
specific
cost
issuing
marker
effect
marker
fee
impose
flat
tax
vehicles
registered
tax
least
nominally
imposed
vehicles
noted
however
statute
increased
marker
fee
vehicles
weighing
pounds
also
increased
pennsylvania
registration
fees
vehicles
amounts
substantially
larger
pennsylvania
enacted
axle
tax
noted
reduced
marker
fee
per
vehicle
axle
tax
applies
trucks
truck
tractors
combinations
weighing
pounds
whether
registered
pennsylvania
elsewhere
requires
annual
payment
per
vehicle
axle
cons
stat
example
tax
vehicle
vehicle
truck
travels
less
miles
pennsylvania
however
entitled
rebate
axle
tax
paid
multiplied
ratio
amount
vehicle
mileage
short
miles
determines
rebate
amount
moreover
axle
tax
excused
trucker
pays
trip
permit
period
exceeding
five
days
statute
enacted
axle
tax
also
reduced
registration
fees
weight
classes
vehicles
pounds
classes
generally
include
vehicles
required
pay
axle
tax
reduction
amounted
classes
usually
include
vehicles
subject
axle
tax
amounted
classes
usually
vehicles
subject
axle
tax
amounted
five
heaviest
classes
vehicle
weights
exceeding
permissible
weight
vehicles
amounted
brief
amounts
reductions
classes
multiple
per
axle
used
measure
axle
tax
app
ii
appellants
represent
class
interstate
motor
carriers
whose
vehicles
registered
outside
pennsylvania
paid
marker
fee
effect
thereafter
subject
axle
tax
brought
separate
actions
commonwealth
pennsylvania
challenging
constitutionality
marker
fee
axle
tax
case
appellants
made
two
separate
arguments
based
commerce
clause
federal
constitution
first
argued
entire
economic
burden
tax
fell
vehicles
statute
deemed
marker
fee
pennsylvania
vehicles
part
registration
fee
legislation
granted
pennsylvania
vehicles
reduction
registration
fees
neatly
offset
newly
imposed
axle
tax
second
argued
even
owners
vehicles
registered
pennsylvania
though
payment
registration
fees
shared
burden
two
flat
taxes
owners
vehicles
based
elsewhere
taxes
nevertheless
discriminatory
taxes
imposed
much
heavier
charge
per
mile
highway
usage
vehicles
average
vehicles
subject
flat
taxes
travel
five
times
many
miles
pennsylvania
roads
vehicles
correspondingly
cost
per
mile
flat
taxes
approximately
five
times
high
vehicles
local
vehicles
although
vehicles
subject
axle
tax
traveled
approximately
number
miles
pennsylvania
highways
less
state
total
axle
tax
revenues
generated
vehicles
fiscal
years
marker
fee
case
axle
tax
case
commonwealth
accepted
appellants
first
argument
consider
second
first
case
reasoned
state
tax
interstate
commerce
offend
commerce
clause
tax
applied
activity
substantial
nexus
taxing
state
fairly
apportioned
discriminate
interstate
commerce
fairly
related
services
provided
state
complete
auto
transit
brady
section
facially
fails
third
prong
complete
auto
standard
prohibits
discrimination
interstate
commerce
notwithstanding
legislative
legerdemain
insertion
obfuscating
term
deemed
vehicles
exempted
vehicles
subject
marker
decal
fee
commerce
clause
forbids
discrimination
whether
forthright
ingenious
best
maxwell
omitted
american
trucking
bloom
commw
appellants
case
challenging
axle
tax
represent
class
interstate
motor
carriers
vehicles
registered
outside
pennsylvania
subject
tax
subclass
consisting
interstate
motor
carriers
registered
provinces
canada
members
irp
appellants
contended
axle
tax
together
simultaneous
reduction
registration
fees
substantially
offsetting
axle
tax
vehicles
facially
discriminatory
practice
imposes
axle
tax
interstate
motor
carriers
registered
outside
pennsylvania
appellants
also
argued
axle
tax
invalid
flat
tax
wholly
unrelated
benefits
received
interstate
motor
carriers
sitting
en
banc
commonwealth
declared
axle
tax
violated
commerce
clause
ordered
refund
axle
tax
payments
made
affected
class
members
april
commw
found
operators
vehicles
bore
full
brunt
tax
concluded
axle
tax
therefore
constitutes
economic
protectionism
facially
invalid
pennsylvania
considered
two
cases
together
reversed
began
analysis
noting
prohibition
discrimination
included
fourpart
test
stated
complete
auto
transit
brady
essential
focus
effect
economic
consequences
state
tax
upon
interstate
commerce
pursuing
inquiry
state
rejected
trial
conclusion
full
burden
taxes
imposed
vehicles
respect
marker
fee
considered
irrelevant
legislative
history
supporting
contrary
inference
plain
language
statute
deemed
portion
registration
fee
constitute
payment
marker
fee
pennsylvania
vehicles
thus
found
discrimination
operation
marker
fee
statute
imposed
marker
fee
motor
carriers
class
represented
appellees
deemed
like
amount
simultaneous
increase
pennsylvania
registration
fees
marker
fee
pennsylvania
registered
vehicles
moreover
even
statute
explicitly
provided
vehicles
regarded
paid
marker
fee
simultaneous
increase
registration
fee
marker
fee
enacted
made
apparent
marker
fee
work
discrimination
interstate
commerce
practical
operation
ibid
thus
viewed
marker
fee
flat
tax
applied
equally
vehicles
using
state
highways
offered
two
reasons
flat
tax
discriminatory
despite
imposition
greater
cost
per
mile
registered
vehicles
first
relying
opinions
airport
authority
district
delta
airlines
commonwealth
edison
montana
reasoned
state
may
impose
tax
privilege
using
highways
long
flat
fee
charged
manifestly
disproportionate
services
rendered
second
found
interstate
motor
carriers
protest
burden
flat
fee
fell
heavily
upon
free
use
commonwealth
highways
often
whatever
distances
wish
ibid
axle
tax
case
found
tax
collected
pennsylvania
vehicles
alike
thus
presented
question
discrimination
face
actual
operation
acknowledged
difficulty
arose
considered
tax
together
statutory
reduction
registration
fees
paid
vehicles
subject
axle
tax
concluded
even
though
reduction
registration
fees
offset
axle
taxes
vehicles
reduction
viewed
earlier
increase
registration
fees
according
state
net
effect
restructuring
tax
system
period
enact
compensatory
tax
neutralize
partially
offset
economic
advantage
previously
enjoyed
interstate
commerce
disadvantage
local
commerce
caused
operation
state
taxing
scheme
taking
provisions
state
highway
system
account
reasoned
members
appellants
class
bore
less
tax
burden
motor
vehicles
concluded
easing
burden
pennsylvania
registered
vehicles
commonwealth
neither
disadvantaged
interstate
commerce
favored
local
commerce
axle
tax
therefore
discriminate
interstate
commerce
iii
although
described
decisions
area
quagmire
judicial
responses
specific
state
tax
measures
northwestern
portland
cement
minnesota
steadfastly
adhered
central
tenet
commerce
clause
force
created
area
trade
free
interference
boston
stock
exchange
state
tax
see
also
armco
hardesty
one
primary
consequence
constitutional
restriction
state
taxing
powers
frequently
asserted
litigation
state
may
tax
transaction
incident
heavily
crosses
state
lines
occurs
entirely
within
state
ibid
see
also
westinghouse
electric
tully
guarantee
free
trade
area
among
however
commerce
clause
deeper
meaning
may
implicated
even
though
state
provisions
ones
reviewed
allocate
tax
burdens
insiders
outsiders
manner
facially
discriminatory
parties
broadly
state
constitutional
question
appeal
whether
pennsylvania
flat
taxes
result
blanket
discrimination
interstate
commerce
operator
vehicle
engages
interstate
commerce
however
apparent
quarrel
challenged
flat
taxes
deemed
pay
marker
fee
registration
fee
axle
taxes
paid
beginning
generally
offset
statutory
reduction
vehicle
registration
fees
operators
vehicles
based
provinces
neither
consolation
paid
registration
fees
jurisdictions
still
face
pennsylvania
axle
taxes
precise
issue
therefore
subtle
methods
flat
taxes
assessed
discriminate
participants
interstate
commerce
way
contradicts
central
purpose
commerce
clause
find
dispositive
precedents
make
clear
commerce
clause
prohibits
state
imposing
heavier
tax
burden
businesses
compete
interstate
market
imposes
residents
also
engage
commerce
among
way
tax
levied
participants
interstate
commerce
measured
assessed
bears
directly
whether
implicates
central
commerce
clause
values
method
assessing
marker
axle
taxes
case
vehicles
vehicles
establishes
state
treating
two
types
vehicles
even
hand
important
obvious
differences
constitutional
magnitude
state
registration
fees
fuel
taxes
one
hand
flat
taxes
state
vehicle
registration
fee
counterpart
every
state
district
columbia
see
cch
state
tax
guide
ed
tax
readily
satisfies
test
internal
consistency
applied
contexts
test
even
though
registration
fee
assessed
indeed
every
jurisdiction
causes
impermissible
interference
free
trade
every
state
respects
registration
every
state
payment
one
registration
fee
enables
carrier
operate
vehicle
either
locally
interstate
market
paid
one
registration
fee
vehicle
may
pass
among
freely
may
roam
state
based
commerce
clause
offended
state
boundaries
economically
irrelevant
yet
even
one
jurisdiction
applies
charge
participants
interstate
commerce
commerce
clause
may
satisfied
revenue
measures
maintain
state
boundaries
neutral
factor
economic
decisionmaking
pennsylvania
fuel
consumption
taxes
example
hinder
maintenance
free
trade
area
among
fuel
consumption
taxes
directly
apportioned
mileage
traveled
pennsylvania
therefore
simply
payments
traveling
certain
distance
happens
within
pennsylvania
vehicle
uses
roads
may
subject
fuel
taxes
free
trade
area
unimpaired
one
sovereign
controlled
entire
free
trade
area
equivalent
authority
impose
charge
use
roads
unapportioned
flat
taxes
however
penalize
travel
within
free
trade
area
whether
full
brunt
major
portion
burden
imposed
carriers
inevitable
effect
threaten
free
movement
commerce
placing
financial
barrier
around
state
pennsylvania
pass
internal
consistency
test
state
tax
must
kind
applied
every
jurisdiction
impermissible
interference
free
trade
armco
hardesty
state
imposed
flat
taxes
privilege
making
commercial
entrances
territory
conceivable
doubt
commerce
among
deterred
although
actual
imposition
flat
taxes
jurisdictions
necessary
sustain
commerce
clause
challenge
pennsylvania
flat
taxes
internal
consistency
test
adoption
flat
taxes
jurisdictions
even
pennsylvania
suits
resolved
surely
suggests
acquiescence
flat
taxes
occasion
manifold
threats
national
free
trade
area
since
pennsylvania
authorized
marker
fee
six
also
adopted
flat
taxes
seven
adopted
retaliatory
levies
assessed
motor
carrier
vehicles
based
pennsylvania
another
state
taxes
obviously
divide
disrupt
market
interstate
transportation
services
practical
effect
since
impose
cost
per
mile
appellants
trucks
approximately
five
times
heavy
cost
per
mile
borne
local
trucks
taxes
plainly
discriminatory
consistent
course
decisions
recent
years
state
tax
favors
business
business
reason
location
business
prohibited
commerce
clause
tyler
pipe
industries
washington
dept
revenue
ante
bacchus
imports
dias
armco
hardesty
westinghouse
electric
tully
maryland
louisiana
boston
stock
exchange
state
tax
axle
tax
saved
carriers
accrue
high
mileage
pennsylvania
pay
axle
tax
lower
rate
carriers
makes
difference
axle
tax
face
exact
lower
charge
carriers
carriers
like
exemption
wholesaling
tax
goods
manufactured
washington
struck
tyler
pipe
industries
axle
tax
forbidden
impact
interstate
commerce
exerts
inexorable
hydraulic
pressure
interstate
businesses
ply
trade
within
state
enacted
measure
rather
among
several
art
cl
iv
notwithstanding
recent
precedents
invalidating
various
state
taxation
measures
failed
internal
consistency
test
pennsylvania
advances
three
arguments
defense
flat
taxes
said
reflect
reasonable
charge
privilege
using
roads
considered
alongside
high
price
trucks
pay
registration
fees
appellees
also
argue
flat
taxes
different
flat
user
fees
recently
upheld
finally
talismanically
invoking
decisions
upheld
flat
taxes
privilege
business
within
state
appellees
contend
mere
disparity
costs
interstate
intrastate
truckers
provides
basis
upon
strike
tax
persuaded
however
none
cases
relied
upon
appellees
controls
disposition
rational
restructuring
defense
appellees
expressly
acknowledge
axle
tax
defended
compensatory
tax
equalizes
previously
unequal
tax
burdens
offsetting
specific
tax
imposed
intrastate
commerce
substantially
equivalent
event
brief
appellees
see
tyler
pipe
industries
washington
dept
revenue
ante
armco
hardesty
henneford
silas
mason
instead
argue
axle
tax
discriminate
interstate
commerce
small
part
pennsylvania
scheme
taxes
fees
designed
finance
extensive
highway
system
brief
appellees
appellees
contend
domestic
trucks
pay
higher
price
use
pennsylvania
highways
registered
specifically
totality
tax
fee
changes
since
resulted
higher
relative
taxes
trucks
registered
pennsylvania
registration
fee
reductions
partially
offset
increases
find
argument
unavailing
appellees
reasoning
based
erroneous
premise
relief
trucks
constitutionally
permissible
subject
higher
financial
burden
use
pennsylvania
roads
trucks
based
must
pay
use
roads
premise
flawed
three
reasons
trucks
allowed
travel
throughout
without
paying
one
registration
fee
registration
fees
pay
solely
use
pennsylvania
highways
addition
true
registration
fees
lower
also
higher
see
app
importantly
even
relative
amounts
registration
fees
confer
competitive
advantage
trucks
based
commerce
clause
permit
compensatory
measures
disparities
result
state
choice
tax
levels
extent
competitive
disadvantage
conferred
pennsylvania
carriers
relative
amounts
registration
fees
remedy
lies
change
level
enlargement
participation
irp
collection
revenues
valid
taxes
axle
tax
vindicated
rational
restructuring
burdens
simply
arguably
benefits
class
truckers
pays
use
state
highways
another
class
highway
users
one
commentator
observed
mplementation
rule
law
tax
nondiscriminatory
taxes
least
magnitude
imposed
taxing
state
taxpayers
engaging
different
transactions
plunge
morass
weighing
comparative
tax
burdens
hellerstein
state
taxation
corporate
income
franchise
taxes
flat
taxes
must
stand
fall
defense
taken
marker
fee
axle
tax
wholly
unlike
user
fees
upheld
airport
authority
district
delta
airlines
case
relied
upon
pennsylvania
involved
question
whether
municipal
airport
authority
collect
flat
service
fee
passenger
boarding
commercial
aircraft
operating
airport
reviewing
decisions
concerning
highway
tolls
well
cases
holding
state
may
impose
flat
fee
privilege
using
roads
without
regard
actual
use
particular
vehicles
long
fee
excessive
stated
least
long
toll
based
fair
approximation
use
privilege
use
us
capitol
greyhound
lines
brice
neither
discriminatory
interstate
commerce
excessive
comparison
governmental
benefit
conferred
pass
constitutional
muster
even
though
formula
might
reflect
exactly
relative
use
state
facilities
individual
users
indiana
new
hampshire
charges
meet
standards
first
neither
fee
discriminates
interstate
commerce
travel
vast
majority
passengers
board
flights
airports
involved
traveling
interstate
interstate
intrastate
flights
subject
charges
furthermore
showing
inherent
difference
two
classes
flights
application
fee
amount
discrimination
one
see
nippert
richmond
second
charges
reflect
fair
imperfect
approximation
use
facilities
whose
benefit
imposed
pennsylvania
also
relied
edison
montana
state
montana
imposed
severance
tax
coal
rate
whether
final
destination
coal
local
interstate
rejected
taxpayer
discrimination
claim
premised
fact
montana
coal
shipped
contracts
shifted
tax
burden
principally
utility
companies
outside
montana
therefore
imposed
bulk
tax
burden
consumers
montana
coal
held
real
discrimination
case
tax
burden
borne
according
amount
coal
consumed
according
distinction
consumers
tax
percentage
value
contract
montana
impose
tax
every
holder
equivalently
valued
contract
paid
tax
whether
shipment
crossed
state
border
irrelevant
magnitude
tax
burden
imposed
montana
flat
taxes
case
distinguishable
two
ways
first
amount
pennsylvania
marker
axle
taxes
owed
trucker
vary
directly
miles
traveled
proxy
value
obtained
state
hen
measure
tax
bears
relationship
taxpayers
presence
activities
state
may
properly
conclude
fourth
prong
complete
auto
transit
test
state
imposing
undue
burden
interstate
commerce
justice
frankfurter
argued
dissent
capitol
greyhound
lines
brice
long
state
bases
tax
relevant
measure
actual
road
use
obviously
interstate
intrastate
carriers
pay
according
facilities
fact
provided
state
tax
levied
privilege
using
roads
actual
use
may
normal
course
operations
fanciful
hypothesis
involve
undue
burden
interstate
carriers
privilege
extended
state
unlimited
form
thus
theoretically
vehicles
whether
interstate
intrastate
intrastate
vehicle
exercise
privilege
whenever
operation
interstate
vehicle
must
necessarily
forego
privilege
time
simply
interstate
character
operates
well
general
average
instances
privilege
valuable
interstate
intrastate
carrier
operates
danger
fanciful
danger
interstate
carrier
subject
privilege
taxes
several
even
though
entire
use
highways
significantly
greater
intrastate
operators
subject
one
privilege
tax
ibid
omitted
defense
third
cases
support
state
authority
impose
flat
use
taxes
lending
support
appellees
argument
longer
suffice
uphold
flat
taxes
blatantly
discriminatory
consequences
associated
marker
fee
axle
tax
clark
poor
held
users
state
highways
although
engaged
exclusively
interstate
commerce
may
required
contribute
cost
upkeep
suggestion
tax
discriminates
interstate
commerce
years
later
aero
mayflower
transit
georgia
public
service
sustained
annual
license
fee
imposed
domestic
vehicles
concluding
case
similar
clark
poor
supra
apply
closure
debate
unlike
clark
case
however
considered
rejected
argument
unfair
impose
charge
upon
interstate
carrier
upon
local
carrier
used
roads
reasoned
fee
covered
privilege
carriers
appellant
urges
objection
use
roads
georgia
less
carriers
engaged
local
business
yet
pay
charge
fee
mileage
covered
vehicle
administrative
difficulties
collecting
basis
fee
privilege
use
extensive
carrier
wills
shall
nothing
unreasonable
oppressive
burden
imposed
cf
clark
poor
supra
hicklin
coney
one
receives
privilege
without
limit
wronged
refusal
enjoy
freely
may
appellant
therefore
confuses
tax
assessed
proper
purpose
objectionable
amount
clark
poor
supra
tax
affirmatively
laid
privilege
using
state
highways
tax
imposed
privilege
upon
privilege
interstate
business
though
necessarily
related
view
nature
interstate
motor
traffic
two
privileges
identical
useless
confuse
distinction
tax
privilege
using
state
highways
tax
privilege
engaging
interstate
commerce
also
dispositive
spector
motor
service
decided
four
years
later
addressing
tax
interstate
motor
carrier
time
invalidated
distinguishing
aero
mayflower
transit
board
railroad
spector
tax
levied
compensation
use
highways
tax
sales
use
tax
excise
placed
unequivocally
upon
corporation
franchise
privilege
carrying
exclusively
interstate
transportation
state
explained
even
though
financial
burden
interstate
commerce
might
question
whether
state
may
validly
make
interstate
commerce
pay
way
depends
first
upon
constitutional
channel
attempts
freeman
hewit
mcleod
dilworth
thus
precedents
upholding
flat
taxes
longer
support
broad
proposition
advanced
appellees
every
flat
tax
privilege
using
state
highways
must
upheld
even
clearly
discriminatory
effect
commerce
reason
commerce
interstate
character
although
carriers
obtain
privilege
use
pennsylvania
highways
nominally
equivalent
local
carriers
receive
imposition
flat
taxes
privilege
several
times
valuable
local
business
competitors
unquestionably
discriminatory
thus
offends
commerce
clause
great
constitutional
purpose
fathers
defeated
using
apparently
neutral
guise
taxation
produces
excluding
discriminatory
effect
nippert
richmond
precedents
still
valid
however
recognition
commerce
clause
require
avoid
flat
taxes
practicable
means
collecting
revenues
users
use
finely
gradated
userfee
schedule
pose
genuine
administrative
burdens
administrative
machinery
revenue
collection
highways
obviously
capable
taking
account
least
gross
variations
cost
per
unit
highway
usage
carriers
presented
facts
pennsylvania
noted
uses
mileage
figures
apportion
motor
carriers
registration
fees
among
irp
jurisdictions
collect
fuel
taxes
trucks
travel
less
miles
pennsylvania
calculate
axle
tax
rebates
pennsylvania
also
apportions
corporate
income
tax
imposes
interstate
carriers
carrier
total
miles
traveled
state
stat
tit
purdon
supp
flat
taxes
may
perfectly
valid
administrative
difficulties
make
collection
finely
calibrated
user
charges
impracticable
conclude
justification
unavailable
case
pennsylvania
unapportioned
marker
fee
axle
tax
appellees
request
event
adverse
decision
remand
case
pennsylvania
consider
whether
ruling
applied
retroactively
decide
remedial
issues
agree
decided
constitutional
issue
presented
us
remand
proceedings
marker
fee
axle
tax
marker
fee
refund
suits
see
tyler
pipe
industries
washington
dept
revenue
ante
judgment
pennsylvania
reversed
case
remanded
proceedings
inconsistent
opinion
ordered
footnotes
example
period
april
november
expenditures
pennsylvania
motor
license
fund
directly
benefited
motor
carriers
operating
pennsylvania
least
app
calendar
year
recent
period
detailed
figures
currently
available
vehicle
miles
travelled
pennsylvania
approximately
follows
total
vehicle
miles
travelled
total
passenger
vehicles
auto
motor
cycle
school
bus
commercial
bus
total
cargo
vehicles
axle
tire
single
trucks
combination
trucks
example
new
york
new
jersey
delaware
maryland
west
virginia
ohio
share
borders
pennsylvania
truck
tractor
carry
cargo
equipped
haul
cargo
trailers
parties
stipulated
example
ssuming
motor
carrier
vehicle
based
pennsylvania
state
state
traveled
miles
commonwealth
state
state
assuming
full
registration
fees
respectively
registration
fees
paid
vehicle
follows
jurisdictions
pennsylvania
state
state
total
registration
fee
thus
example
used
supra
modified
assuming
state
irp
state
pennsylvania
fee
payable
pennsylvania
event
total
registration
payable
state
pennsylvania
also
nonapportioned
reciprocity
agreements
carrier
pays
registration
fee
pennsylvania
obtains
privilege
operating
vehicle
highways
pennsylvania
registration
reciprocity
respecting
vehicle
registration
likewise
carriers
pay
registration
fees
pennsylvania
reciprocity
agreements
receive
privilege
operating
vehicles
roads
home
state
roads
including
pennsylvania
home
state
registration
reciprocity
ibid
explanation
substantial
congruence
amount
reductions
registration
fee
amount
axle
tax
imposed
lies
statutory
requirement
truck
given
number
axles
may
exceed
specified
weight
chief
justice
nix
explained
dissent
registration
fee
reductions
correspond
number
axles
commonly
used
minimally
required
law
weight
class
except
instances
registration
fee
reductions
created
act
intended
exactly
offset
impact
axle
tax
upon
motor
carrier
vehicles
registered
pennsylvania
commonwealth
also
found
reductions
registration
fees
generally
offset
tax
owed
based
number
axles
ordinarily
required
vehicles
within
affected
weight
class
american
trucking
bloom
commw
cost
marker
fee
cent
per
mile
motor
carrier
vehicles
cent
per
mile
motor
carrier
vehicles
app
affidavit
supporting
appellee
motion
summary
judgment
secretary
department
revenue
stated
axle
tax
revenues
fiscal
year
fiscal
year
follows
trucks
trucks
registered
registered
temporary
pennsylvania
pa
permits
fines
total
department
revenue
process
paying
axle
tax
rebates
april
march
period
estimates
rebates
total
app
third
case
involving
refund
claim
two
years
marker
fee
effect
presented
legal
issue
two
commonwealth
held
jurisdiction
case
appellants
initially
sought
refunds
board
finance
revenue
commw
pennsylvania
considered
third
case
along
two
view
rejection
first
case
constitutional
challenges
marker
fee
affirmed
without
reviewing
commonwealth
ruling
exhaustion
issue
recent
cases
repeat
theme
recurred
early
series
decisions
invalidating
facially
neutral
taxes
nonresident
solicitors
drummers
seeking
engage
business
within
taxing
jurisdiction
nippert
richmond
explained
often
stated
nevertheless
seems
require
constant
repetition
burdens
upon
commerce
undue
discriminatory
ones
forbidden
though
interstate
business
must
pay
way
state
consistently
commerce
clause
put
barrier
around
borders
bar
trade
thus
bring
naught
great
constitutional
purpose
fathers
giving
congress
power
regulate
commerce
foreign
nations
among
several
may
prohibition
accomplished
guise
taxation
produces
excluding
discriminatory
effect
provincial
interests
local
political
power
maximum
weight
bringing
acceptance
type
legislation
forces
behind
kind
barrier
commerce
clause
put
fundamental
law
guard
may
said
case
state
free
allow
municipal
subdivisions
erect
barriers
extent
commerce
state
exclusive
control
outlaw
burden
commerce
drummer
figure
representative
day
modern
prototype
persists
euphonious
appellations
endure
basic
reasons
brought
protection
kind
local
favoritism
facts
case
typify
free
trade
purpose
commerce
clause
confined
freedom
trade
one
state
freedom
trade
state
engage
commerce
across
state
boundaries
prior
occasion
expressly
address
question
whether
state
may
tax
manner
discriminates
two
types
interstate
transactions
order
favor
local
commercial
interests
businesses
clear
import
commerce
clause
cases
discrimination
constitutionally
impermissible
boston
stock
exchange
state
tax
see
tyler
pipe
industries
washington
dept
revenue
ante
armco
hardesty
container
america
franchise
tax
board
might
objected
impose
lower
fuel
taxes
forgo
entirely
pennsylvania
tax
inconsistent
free
trade
area
furnishes
disincentive
travel
throughout
state
disincentive
affects
local
vehicles
precisely
way
thus
implicate
commerce
clause
tax
establish
difference
treatment
however
immunities
implicit
commerce
clause
potential
taxing
power
state
hardly
made
depend
world
practical
affairs
shifting
incidence
varying
tax
laws
various
particular
moment
freeman
hewit
adverse
economic
impact
dollars
cents
upon
participant
interstate
commerce
crossing
state
boundary
thus
becoming
subject
another
state
taxing
jurisdiction
neither
necessary
establish
commerce
clause
violation
see
armco
hardesty
sufficient
see
complete
auto
transit
brady
taxes
interstate
business
invalid
per
se
line
cases
invalidating
unapportioned
flat
taxes
provided
general
revenue
also
illustrates
principle
nature
market
interstate
operators
serve
prevents
making
full
use
privilege
business
paid
state
thus
found
tax
drummers
city
memphis
privilege
business
behalf
firms
discriminated
manufacturers
reasoned
local
competitors
regular
licensed
houses
business
memphis
occasion
agents
subject
tax
therefor
taxed
licensed
houses
true
presumable
merchants
manufactures
place
reside
tax
drummers
operates
greatly
disadvantage
comparison
merchants
manufacturers
memphis
robbins
shelby
county
taxing
district
see
also
best
maxwell
annual
flat
tax
regular
retail
merchants
state
invalid
actual
effect
discriminate
favor
intrastate
businesses
whatever
may
ostensible
reach
language
nippert
richmond
one
commentator
observed
almost
half
century
ago
true
fee
imposed
upon
use
different
highways
cumulative
effect
result
mileage
distance
traveled
interstate
character
journey
mileage
one
state
result
one
tax
lockhart
state
tax
barriers
interstate
trade
harv
rev
arkansas
ark
stat
ann
supp
indiana
ind
code
ann
burns
supp
kentucky
rev
stat
supp
maryland
md
transp
code
ann
new
jersey
stat
ann
west
vermont
stat
tit
supp
florida
stat
georgia
code
ann
maine
rev
stat
tit
supp
nebraska
neb
rev
stat
new
jersey
stat
ann
west
oklahoma
okla
tit
supp
vermont
stat
tit
supp
parties
stipulated
appellant
old
dominion
freight
lines
operated
impose
marker
fee
cost
qualifying
vehicles
every
state
operates
vehicles
amount
figure
many
times
larger
company
net
pretax
income
fiscal
year
app
license
taxes
adopted
many
cities
bear
much
heavily
aggregate
firm
sells
many
places
firm
otherwise
identical
particular
total
quantity
sales
sells
one
place
regan
state
protectionism
making
sense
dormant
commerce
clause
rev
true
also
state
may
impose
even
motor
vehicles
engaged
exclusively
interstate
commerce
reasonable
charge
fair
contribution
cost
constructing
maintaining
public
highways
part
license
fee
question
may
assumed
prescribed
purpose
flat
tax
substantial
amount
busses
plying
streets
continuously
local
service
busses
making
many
interstate
busses
single
trip
daily
hardly
designed
measure
cost
value
use
highways
sprout
south
bend
flat
taxes
appear
create
disincentive
participation
irp
statute
unclear
whether
trucks
based
irp
required
pay
share
pennsylvania
registration
fees
marker
fee
axle
tax
well
see
cons
stat
fee
issuance
identification
marker
prior
including
march
shall
thereafter
fee
shall
secretary
revenue
may
regulation
exempt
requirement
display
identification
marker
motor
carrier
vehicles
opinion
clearly
identifiable
effective
enforcement
chapter
suffer
thereby
motor
carriers
shall
pay
annual
tax
amount
per
axle
response
congress
prohibited
tax
fee
head
charge
charge
air
travel
app
congress
disagree
decision
course
power
authorize
flat
taxes
kind
see
prudential
insurance
benjamin
present
taxes
face
exacted
consideration
use
highways
state
laid
privilege
using
highways
compare
interstate
transit
lindsey
invalidating
state
tax
exclusively
interstate
motor
carriers
carrying
capacity
tax
privilege
engaging
interstate
commerce
hicklin
coney
upholding
state
tax
carrying
capacity
interstate
carriers
earmarked
proceeds
highway
maintenance
highway
use
tax
aero
mayflower
transit
board
railroad
disposing
appellant
main
claims
summarily
rejected
appellant
alternative
claim
minimum
fee
gross
receipts
unreasonable
imposed
tax
roughly
times
greater
required
percentage
standard
set
forth
statute
gross
operating
revenues
used
observed
federal
constitution
require
state
elaborate
system
motor
vehicle
taxation
reflect
exact
precision
every
gradation
use
return
fee
appellant
business
grossing
per
vehicle
annually
operations
montana
roads
appellant
wronged
failure
make
full
use
highways
permitted
disposition
thus
based
costs
state
encounter
collecting
taxes
vehicles
earned
less
annually
montana
also
emphasized
administrative
impossibility
precise
apportionment
according
road
use
capitol
greyhound
lines
brice
case
upheld
tax
fair
market
value
motor
vehicles
use
state
highways
rough
approximation
use
administrative
burden
applying
tax
formula
vary
every
factor
affecting
appropriate
compensation
road
use
see
also
brief
state
north
carolina
et
al
amici
curiae
recoup
highway
costs
registration
fees
apportioned
mileage
irp
motor
fuel
purchase
use
taxes
directly
related
miles
traveled
within
state
experiences
administrative
difficulties
justice
chief
justice
justice
powell
join
dissenting
finding
pennsylvania
flat
highway
use
taxes
unconstitutional
commerce
clause
today
directly
overrules
holdings
least
three
cases
capitol
greyhound
lines
brice
aero
mayflower
transit
board
railroad
aero
mayflower
transit
georgia
public
service
cases
apparently
cited
approval
recently
massachusetts
airport
authority
district
delta
airlines
massachusetts
opinion
turn
consider
commonwealth
argument
treated
user
fee
amount
tax
flat
annual
fee
hence
directly
related
degree
use
airways
argument
confronted
rejected
analogous
contexts
capitol
greyhound
lines
brice
illustrative
noting
tax
judged
result
formula
must
stand
unless
proven
unreasonable
amount
privilege
granted
rejected
carrier
argument
complete
fairness
require
state
tax
formula
vary
every
factor
affecting
appropriate
compensation
road
use
factors
like
relevant
considering
constitutionality
state
taxes
countless
must
content
rough
approximation
rather
precision
additional
factor
adds
administrative
burdens
enforcement
fall
alike
taxpayers
government
recognized
burdens
may
sufficient
justify
ignoring
even
key
factor
mileage
although
result
may
tax
face
appears
bear
unequal
weight
upon
different
carriers
upon
type
reasoning
rests
general
rule
taxes
like
maryland
valid
unless
amount
shown
excess
fair
compensation
privilege
using
state
roads
citations
footnotes
omitted
see
also
aero
mayflower
transit
board
railroad
massachusetts
supra
meantime
reliance
interest
sought
protected
doctrine
stare
decisis
grown
around
settled
rule
example
pennsylvania
collected
million
axle
taxes
spent
highway
improvements
course
largely
benefit
interstate
trucking
industry
brief
appellees
view
pennsylvania
structuring
program
financing
highway
construction
repair
every
reason
rely
upon
settled
understanding
flat
highway
taxes
reasonably
related
extent
benefit
conferred
violate
commerce
clause
similarly
arkansas
appearing
amicus
curiae
opened
highways
heaviest
trucks
upon
understanding
might
collect
sufficient
revenue
trucks
means
flat
taxes
compensate
damage
roads
see
american
trucking
gray
ark
cert
pending
flat
tax
also
unconstitutional
arkansas
left
damage
without
taxes
brief
state
arkansas
amicus
curiae
estimating
incremental
damage
heavy
trucks
million
annually
light
reliance
interests
view
new
rule
declared
congress
capitol
greyhound
lines
brice
suggestion
ante
aero
mayflower
line
cases
somehow
intimately
bound
rule
spector
motor
service
therefore
overruled
sub
silentio
along
spector
complete
auto
transit
brady
easily
refuted
fact
matter
spector
complete
auto
transit
involved
state
tax
privilege
business
entirely
different
form
state
taxation
spector
found
form
taxation
unconstitutional
therefore
distinguish
aero
mayflower
line
decisions
see
spector
motor
service
supra
explicitly
relied
aero
mayflower
line
complete
auto
transit
massachusetts
similarly
reliance
upon
nippert
richmond
inappropriate
somewhat
different
form
taxation
involved
nippert
case
predates
aero
mayflower
transit
board
railroad
capitol
greyhound
lines
brice
supra
appellants
argue
circumstances
substantially
changed
since
days
aero
mayflower
progeny
cases
even
basis
decided
basis
point
growth
interstate
trucking
industry
increased
reliance
mileage
apportioned
taxes
time
argue
presently
extent
burden
interstate
commerce
greater
administrative
inconvenience
associated
apportioned
taxes
less
arguments
without
force
significantly
changed
circumstances
make
older
rule
defensible
formulated
inappropriate
reconsidered
cases
dormant
commerce
clause
area
see
commonwealth
edison
montana
disapproving
statements
heisler
thomas
colliery
hughes
oklahoma
overruling
geer
connecticut
complete
auto
transit
supra
overruling
spector
motor
service
supra
changes
appellants
point
degree
kind
interstate
trucking
taxes
certainly
oddities
capitol
greyhound
lines
brice
supra
decided
see
interstate
busses
blodgett
upholding
tax
noting
existence
fuel
tax
indeed
substantial
contemporaneous
criticism
aero
mayflower
line
cases
makes
clear
potential
burden
interstate
commerce
flat
taxes
posed
existence
feasible
alternatives
fully
understood
time
cases
decided
short
believe
evolutionary
changes
seen
trucking
industry
substantial
enough
defeat
strong
stare
decisis
concerns
resulting
reliance
interests
present
neither
armco
hardesty
dictate
different
result
west
virginia
taxation
scheme
case
face
discriminated
manufacturers
property
manufactured
state
tax
sale
imposed
property
manufactured
state
imported
sale
tax
imposed
sale
price
since
facially
discriminatory
tax
justified
compensatory
tax
doctrine
held
unconstitutional
see
maryland
louisiana
nothing
armco
suggest
aero
mayflower
line
cases
implicitly
disapproved
even
cases
considered
relevant
case
read
armco
establishing
grandiose
version
internal
consistency
test
constitutional
measure
state
taxes
commerce
clause
see
ante
cf
tyler
pipe
industries
washington
dept
revenue
ante
scalia
dissenting
view
fact
tax
armco
facially
discriminatory
sufficiently
supports
holding
tax
invalid
commerce
clause
armco
may
read
proposition
tax
facially
discriminatory
unconstitutional
internally
consistent
way
stand
proposition
nondiscriminatory
state
taxes
must
also
generally
internally
consistent
pass
constitutional
muster
creating
internal
consistency
rule
general
application
entirely
novel
enterprise
undertakes
first
time
case
yet
gives
reason
rule
necessary
desirable
discuss
views
lower
courts
commentators
indeed
limited
scholarly
work
general
application
internal
consistency
test
largely
negative
see
judson
duffy
opportunity
missed
armco
hardesty
retreat
economic
reality
analysis
state
taxes
rev
lathrop
armco
narrow
puzzling
test
discriminatory
state
taxes
commerce
clause
taxes
simply
unwilling
follow
path
without
greater
understanding
need
authority
respectfully
dissent
justice
scalia
chief
justice
joins
dissenting
agree
internal
consistency
test
adopts
requires
invalidation
pennsylvania
axle
tax
marker
fee
unapportioned
flat
tax
involving
multistate
activities
reasons
given
dissent
tyler
pipe
industries
washington
dept
revenue
ante
believe
test
derived
constitution
compelled
past
decisions
tax
imposed
trucks
require
see
capitol
greyhound
lines
brice
aero
mayflower
transit
board
railroad
aero
mayflower
transit
georgia
public
service
disposition
relieves
need
address
appellants
narrower
contention
axle
tax
facially
discriminatory
law
introduced
reduced
registration
fees
trucks
practical
purposes
precisely
amount
axle
taxes
reject
challenge
well
axle
tax
imposed
uniformly
vehicles
therefore
facially
discriminatory
registration
fee
imposed
trucks
reduction
likewise
facially
discriminate
interstate
commerce
since
axle
tax
reduction
registration
fees
independently
nondiscriminatory
sustain
appellants
rely
maryland
louisiana
invalidated
louisiana
use
tax
offshore
gas
state
credited
payments
tax
taxes
imposed
local
commerce
severance
tax
production
exempted
gas
used
certain
activities
tax
case
readily
distinguishable
pennsylvania
provides
exemption
axle
tax
truckers
permit
axle
tax
payments
used
credits
registration
fee
axle
tax
alone
unlike
gas
tax
maryland
louisiana
face
nondiscriminatory
may
well
lowering
exclusively
intrastate
registration
fee
net
effect
tax
credit
axle
tax
establishment
registration
fee
axle
tax
current
levels
first
place
determine
facially
discriminatory
character
tax
basis
tax
alone
basis
structure
state
tax
code
extend
case
law
new
field
one
principled
distinctions
become
impossible
example
registration
fees
barges
rather
trucks
reduced
amount
precisely
compensated
additional
revenues
derived
increased
axle
fees
pennsylvania
enacted
axle
tax
without
reducing
registration
fees
one
year
later
made
corresponding
reduction
truck
registration
fees
case
course
difficult
examples
tax
reduction
axle
tax
apply
mode
transport
enacted
simultaneously
however
inquire
whether
tax
reduction
close
enough
time
mode
another
tax
effect
latter
treated
facially
discriminatory
ask
question
answer
legislative
action
adjusting
taxes
interstate
intrastate
activities
spans
spectrum
ranging
obviously
discriminatory
manipulative
ambiguous
wholly
innocent
courts
avoid
arbitrariness
review
policing
entire
spectrum
impossible
policing
none
adopting
rules
subject
scrutiny
certain
classes
actions
thought
likely
come
near
discriminatory
end
spectrum
traditionally
followed
last
course
confining
disapproval
forms
tax
seem
clearly
designed
discriminate
accepting
fact
amount
discrimination
may
slip
net
credit
intrastate
taxes
falls
readily
within
highly
suspect
category
reduction
intrastate
taxes
take
account
increased
revenue
nondiscriminatory
axle
tax
acknowledge
distinction
credit
straight
reduction
purely
formal
one
seems
less
absurd
driven
abandon
axle
tax
registration
fee
reduction
case
appeared
bill
extend
rule
treat
effect
tax
credit
next
case
involve
two
different
bills
enacted
day
week
apart
beginning
end
session
line
must
drawn
somewhere
absence
direction
authoritative
text
draw
one
area
seem
based
decisions
less
form
tax
character
activity
taxed
drumming
cases
invalidated
without
elaborate
inquiry
facially
neutral
taxes
soliciting
activities
see
nippert
richmond
everybody
knows
laws
single
purpose
protect
local
merchants
hence
competition
temptation
great
presume
whole
class
taxes
regardless
nondiscriminatory
form
guilty
proved
innocent
think
cases
attractive
model
base
general
commerce
clause
jurisprudence