camps town harrison et argued october decided may held otherwise generally applicable state property tax violates commerce clause exemption property owned charitable institutions excludes organizations operated principally benefit nonresidents pp government lacked power regulate interstate commerce nation first years freely adopted measures fostering local interests without regard possible prejudice nonresidents resulting conflict commercial regulations destructive harmony gibbons ogden wheat johnson concurring judgment arguably thiswas cause constitutional convention ibid commerce clause granted congress express authority override restrictive conflicting state commercial regulations also effected curtailment state power even absent congressional legislation pp unpersuaded town arguments dormant commerce clause inapplicable either campers articles commerce generally interstate commerce implicated camp unquestionably engaged commerce purchaser see katzenbach mcclung also provider goods services akin hotel see heart atlanta motel although latter case involved congress affirmative powers reasoning applicable dormant commerce clause context see hughes oklahoma town argument dormant clause inapplicable real estate tax issue also rejected even assuming town argues congress impose national real estate tax free levy taxes manner discriminates interstate commerce pennsylvania west virginia pp question statute targeted profit making entities violate dormant commerce clause statute discriminates face interstate commerce expressly distinguishes entities serve principally interstate clientele primarily serve intrastate market singling camps serve mostly staters beneficial tax treatment penalizing camps principally interstate business laws virtually per se invalid fulton faulkner town attempt defend statute demonstrating advances legitimate local purpose adequately served reasonable nondiscriminatory alternatives oregon waste systems department environmental quality address question see fulton pp rule applicable profit making enterprises also applies discriminatory tax exemption charitable benevolent institutions dormant commerce clause applicability nonprofit sector follows decisions holding profit institutions subject laws regulating commerce associated press nlrb federal antitrust laws national collegiate athletic assn board regents univ already held thedormant clause applies activities intended earn profit edwards california reason enterprise nonprofit character exclude coverage either affirmative negative aspect clause see hughes oklahoma whether operated profit nonprofit basis camps petitioner purchase goods services competitive markets offer facilities variety patrons derive revenues variety local state sources categorical distinction basis profit therefore wholly illusory pp town arguments exemption statute viewed either legitimate discriminatory subsidy charities focus local concerns see west lynn creamery healy alternatively governmental purchase charitable services falling within narrow exception dormant commerce clause role market participants see hughes alexandria scrap reeves stake unpersuasive although tax exemptions subsidies serve similar ends differ important relevant respects preclude approval statute issue see west lynn scalia concurring judgment market participant argument already rejected town position new energy ind limbach event respondents open ended exemption analogous industry specific state actions approved alexandria scrap reeves pp case facts viewed isolation appear pose threat national economy health nevertheless history including history commercial conflict preceded constitutional convention well uniform course commerce clause jurisprudence animated enlightened early history shown even smallest discrimination invites significant inroads national solidarity see baldwin seelig reversed stevens delivered opinion kennedy souter breyer joined scalia filed dissenting opinion rehnquist thomas ginsburg joined thomas filed dissenting opinion scalia joined rehnquist joined part notice opinion subject formal revision publication preliminary print reports readers requested notify reporter decisions wash ington typographical formal errors order corrections may made preliminary print goes press camps petitioner town harrison maine et al writ certiorari judicial maine may justice stevens delivered opinion question presented whether otherwise generally applicable state property tax violates commerce clause constitution art cl exemption property owned charitable institutions excludes organizations operated principally benefit nonresidents petitioner maine nonprofit corporation operates summer camp benefit children christian science faith regimen camp includes supervised prayer meditation church services designed help children grow spiritually physically accordance tenets religion app campers residents maine camp located town harrison occupies acres shores lake miles northwest portland brief respondents petitioner revenues include camper tuition averaging per week student contributions private donors income modest endowment app recent years thecamp annual operating deficit approximately paid real estate personal property taxes year maine statute issue rev stat tit supp provides general exemption real estate personal property taxes benevolent charitable institutions incorporated state respect institutions fact conducted operated principally benefit persons residents maine however charity may qualify limited tax benefit weekly charge services provided exceed per person campers come state petitioner qualify complete exemption since weekly tuition roughly petitioner ineligible charitable tax exemption petitioner made formal request town refund taxes paid continuing exemption future property taxes based principally claim tax exemption statute violated commerce clause federal constitution request denied petitionerfiled suit superior town tax assessors collectors parties agreed relevant facts filed cross motions summary judgment superior ruled petitioner explaining maine statute denial tax exemption explicitly primarily triggered engaging certain level interstate commerce denial makes operation institutions serving non residents expensive increased cost results impermissible distinction state state consumers see commonwealth edison maine charitable tax exemption denied difference activities charitable institutions serving residents non residents residency people institutions serve app pet cert omitted granted certiorari reasons follow reverse first years history independent confederation national government lacked power regulate commerce among state free adopt measures fostering local interests without regard possible prejudice nonresidents justice johnson characterized conflict commercial regulations destructive harmony ensued see gibbons ogden wheat opinion concurring judgment view immediate cause led forming constitutional convention ibid one object riding every adoption constitution keep commercial intercourse among free invidious partial restraints subsequently endorsed justice johnson appraisal central importance federal control interstate foreign commerce narrowly conclusion commerce clause granted congress express authority override restrictive conflicting commercial regulations adopted also immediately effected curtailment state power short commerce clause even without implementing legislation congress limitation upon power southern pacific arizona ex rel sullivan morgan virginia freeman hewit decisions point reflect upon fullest consideration course adjudication unbroken nation history ibid see also hood sons du mond although congress unquestionably power repudiate substantially modify course adjudication done case involves issue previously addressed disparate real estate tax treatment nonprofit service provider based residence consumers serves town argues dormant commerce clause jurisprudence wholly inapplicable case interstate commerce implicated congress power enact tax real estate first reject arguments andthen explain think prior cases make clear profit making enterprises issue maine tax petitioner heavily camp operators simply campers come principally next address novel question whether different rule apply discriminatory tax exemption charitable benevolent institutions finally reject town argument exemption either viewed permissible subsidy purchase services state acting market participant unpersuaded town argument dormant commerce clause inapplicable either campers articles commerce generally camp product delivered consumed entirely within maine brief respondents even though petitioner camp make profit unquestionably engaged commerce purchaser see katzenbach mcclung lopez slip also provider goods services markets services together opportunity enjoy natural beauty inland lake maine campers attracted facility parts nation record reflects petitioner advertises campers state periodicals sends executive director annually camper recruiting trips across country app petitioner efforts quite successful percent campers come state attendance campers necessarily generates transportation persons across state lines long recognized form commerce edwards california see also caminetti hoke summer camps comparable hotels offer guests goods services consumed locally heart atlanta motel recognized interstate commerce substantially affected activities hotel solicits patronage outside state georgia various national advertising media including magazines national circulation case held commerce substantially affected private race discrimination limited access hotel thereby impeded interstate commerce form travel see lopez slip official discrimination limits access nonresidents summer camps creates similar impediment even business activities purely local interstate commerce feels pinch matter local operation applies squeeze heart atlanta quoting women sportswear mfrs although heart atlanta involved congress affirmative commerce clause powers reasoning applicable stated hughes oklahoma definition commerce relied strike restrict state legislation relied support exertion federal control regulation case turn rested upon reasoning philadelphia new jersey rejected two tiered definition commerce congress ha power regulate interstate movement wastes issue case held free constitutional scrutiny restrict movement see also sporhase nebraska ex town arguments dormant commerce clause inapplicable petitioner campers articles commerce generally interstate commerce issue therefore unpersuasive services petitioner provides principally state campers clearly substantial effect commerce state restrictions making services available nonresidents cf carbone clarkstown town also argues dormant commerce clause inapplicable real estate tax issue disagree tax real estate like tax may impermissibly burden interstate commerce may assume town argues though question us congress impose national real estate tax follow may impose real estate taxes manner discriminates interstate commerce state power lay collect taxes comprehensive necessary power exerted way involves discrimination interstate commerce pennsylvania west virginia allow state avoid strictures dormant commerce clause simple device labeling discriminatory tax levy real estate destroy barrier protectionism constitution provides noted west lynn creamery healy paradigmatic law discriminating interstate commerce protective import tariff customs duty taxes goods imported tax similar products produced state tariffs patently unconstitutional cases reveal single attempt state enact one ibid yet town theory adopted statecould create tariff ease state need pass statute imposing special real estate tax property used store process sell imported goods gearing increased tax value imported goods issue state create functional equivalent import tariff example demonstrates accept town theory radical unacceptable results therefore turn question whether prior cases preclude state imposing higher tax camp serves principally nonresidents one limits services primarily residents question statute targeted profit making entities violate dormant commerce clause state laws discriminating interstate commerce face virtually per se invalid fulton faulkner slip quoting oregon waste systems department environmental quality necessary look beyond text statute determine discriminates interstate commerce maine law expressly distinguishes entities serve principally interstate clientele primarily serve intrastate market singling camps serve mostly staters beneficial tax treatment penalizing camps principally interstate business practical matter statute encourages affected entities limit state clientele penalizes principally nonresident customers businesses catering primarily interstate market policy implemented statutory prohibition providing camp services nonresidents statute almost certainly invalid consistently held commerceclause precludes state mandating residents given preferred right access state consumers natural resources located within borders products derived therefrom new england power new hampshire authorities point date early part century petitioner product part natural beauty maine addition special services camp provides way maine statute like law burdens state access domestically generated hydroelectric power new england power local landfills philadelphia new jersey cases case burden fell stateaccess natural resource related services provided state residents avoiding sort economic balkanization hughes oklahoma retaliatory acts may follow one central purposes negative commerce clause jurisprudence see ibid west kansas natural gas expressing concern embargo may retaliated embargo commerce halted state lines noted distillers new york state liquor authority economic protectionism limited attempts convey advantages local merchants may include attempts give local consumers advantage consumers encouraging economic isolationism prohibitions state access state resources serve evil dormant commerce clause designed prevent course case involve total prohibition rather statute provides strong incentive affected entities business nonresidents able avoid discriminatory tax way statute similar north carolina intangibles tax struck fulton faulkner slip case involved constitutionality commerce clause state regime taxe stock held state shareholders degree issuing corporation participates interstate commerce slip held statute facially discriminatory part tended discourage domestic corporations plying trades interstate commerce ibid maine statute like effect extent affected maine organizations deterred statute principally interstate business clear discriminatory burdens interstate commerce imposed regulation taxation may also violate commerce clause held special fees assessed nonresidents directly state attempt use local services impose impermissible burden interstate commerce see chemical waste discriminatory tax imposed disposal state hazardous waste tax discrimination comes form deprivation generally available tax benefit rather specific penalty activity moment thus new energy ofind limbach invalidated ohio statute provided tax credit sales ethanol produced state ethanol produced certain law deprive certain products generally available beneficial tax treatment made certain thus face appear ed violate cardinal requirement nondiscrimination given fact burden maine facially discriminatory tax scheme falls design predictably disproportionate way staters pernicious effect interstate commerce cases involving taxes targeting staters alone unlike chemical waste recognize discriminatory burden imposed state customer indirectly means tax entity transacting business non maine customer distinction makes analytic difference noted west lynn creamery discussing general phenomenon import tariffs years cases rightly concluded imposition differential burden part stream commerce wholesaler retailer consumer invalid burden placed point result disadvantage state producer citing cases matters little camp taxed rather campers record demonstrates economic incidence tax falls least part campers town contested point courts based decision presumption app app pet cert respect businesses like petitioner continue engage primarily interstate trade maine statute therefore functionally serves export tariff targets state consumers taxing businesses principally serve cases make clear sort discrimination core activities forbidden dormant commerce state may tax transaction incident heavily crosses state lines occurs entirely within state chemical waste quoting armco hardesty see west lynn creamery healy tariffs forbidden dormant commerce clause ninety five percent petitioner campers come state insofar maine discriminatory tax increased tuition burden felt almost entirely staters deterring enjoying benefits camping maine sum maine statute facially discriminates interstate commerce per se invalid see oregon waste recognize town might attempted todefend maine law per se rule demonstrating advances legitimate local purpose adequately served reasonable nondiscriminatory alternatives quoting new energy assessing respondents arguments applied strictest scrutiny hughes oklahoma extremely difficult burden heavy facial discrimination may fatal defect oregon waste quoting hughes see chemical waste management hunt state tax found discriminate state commerce typically struck without inquiry perhaps realizing weight burden town made effort defend statute per se rule address question see fulton faulkner slip doubt petitioner camp profit making entity discriminatory tax exemption impermissible unresolved question presented case whether different rule apply tax exemptions charitable benevolent institutions though never cause address issue directly applicability dormant commerce clause nonprofit sector economy follows prior decisions cases frequently applied laws regulating commerce profit institutions associatedpress nlrb example held national labor relations act applied associated press newsgathering activities enactment entirely within congress commerce clause power despite fact sell news operate profit noting activities involve constant use channels interstate foreign communication concluded operations amount ed commercial intercourse intercourse commerce within meaning constitution see also polish national alliance nlrb similarly held federal antitrust laws applicable anticompetitive activities nonprofit organizations see national collegiate athletic assn board regents univ sherman act applies nonprofits american soc mechanical engineers hydrolevel beyond debate nonprofit organizations held liable antitrust laws goldfarb virginia state bar nonprofit character enterprise place beyond purview federal laws regulating commerce see also nlrb yeshiva noting context amendments national labor relations act congress appears agreed nonprofit institutions affect commerce modern economic conditions already held dormant commerce clause applicable activities undertaken without intention earning profit edwards california addressed constitutionality california statute prohibiting transport state indigent persons struck statute violation dormant commerce clause reasoning transportation persons commerce california statute unconstitutional barrier interstate commerce determining whether transportation persons commerce noted immaterial whether transportation commercial character see reason nonprofit character enterprise exclude coverage either affirmative negative aspect commerce clause see hughes philadelphia new jersey rejecting two tiered definition commerce sporhase see also supra number lines commerce profit nonprofit entities participate educational institutions hospitals child care facilities research organizations museums generate significant earnings operated profit corporations see hansmann role nonprofit enterprise yale nonprofit entity ordinarily understood differ profit corporation principally barred distributing net earnings individuals exercise control members officers directors trustees nothing intrinsic nature nonprofit entities prevents engaging interstate commerce summer camps may operated profit nonprofit entities nonprofits may depend substantial part fees charged services clotfelter distributional consequences nonprofit activities benefits nonprofit sector clotfelter nonprofits sectors heavily dependent fees paying customers private payments accounting least half total revenues whether operated profit nonprofit basis purchase goods services competitive markets offer facilities variety patrons derive revenues variety sources local state purposes commerce clause analysis categorical distinction activities profit making enterprises profit entities therefore wholly illusory entities categories major participants interstate markets although summer camp involved case may relatively insignificant impact commerce entire nation interstate commercial activities nonprofit entities class unquestionably significant see wickard filburn lopez slip state standpoint may well reasonable use tax exemptions means encouraging nonprofit institutions favor local citizens notwithstanding possible adverse impact larger markets institutions participate indeed view issue solely state perspective equally reasonable use discriminatory tax exemptions means encouraging growth local trade cases clearly hold exemptions impermissible see bacchus protectionism whether targeted profit entities serving encourage nonprofits keep efforts close home forbidden dormant commerce clause need special exception fornonprofits congress power create also far better position determine dimensions rather urging us create categorical exception nonprofit entities town argues maine exemption statute viewed expenditure government money designed lessen social service burden foster societal benefits provided charitable organizations characterized town submits tax exemption scheme either legitimate discriminatory subsidy charities choose focus activities local concerns alternatively governmental purchase charitable services falling within narrow exception dormant commerce clause role market participants see hughes alexandria scrap reeves stake find arguments unpersuasive although tax exemptions subsidies serve similar ends differ important relevant respects cases recognized distinctions market participant argument wehave already rejected town position prior case event respondents open ended exemption charitable benevolent institutions analogous industry specific state actions reviewed alexandria scrap reeves town argues discriminatory tax exemption economic reality different discriminatory subsidy charities cater principally local needs noting statement west lynn creamery pure subsidy funded general revenue ordinarily imposes burden interstate commerce merely assists local business town submits since discriminatory subsidy may permissible discriminatory exemption must never squarely confronted constitutionality subsidies need address questions today assuming arguendo town correct direct subsidy benefitting nonprofits serving principally maine residents permissible cases sanction tax exemption serving similar ends walz tax city new york notwithstanding assumption direct subsidy religious activity invalid heldthat new york tax exemption church property violate establishment clause first amendment holding rested part premise constitutionally significant difference subsidies tax exemptions expressly recognized distinction also applicable claims certain state action designed give residents advantage market place prohibited commerce clause new energy ind limbach found unconstitutional commerce clause ohio tax scheme provided sales tax credit ethanol produced state manufactured another state extent state gave similar tax advantages ethanol produced ohio recognized party challenging ohio scheme eligible receive cash subsidy home state therefore potential beneficiary scheme less discriminatory one attacks less effective conferring commercial advantage state competitors importance noted commerce clause prohibit state action designed give residents anadvantage marketplace action description connection state regulation interstate commerce direct subsidization domestic industry ordinarily run afoul prohibition discriminatory taxation ibid emphasis original see also west lynn scalia concurring judgment drawing similar distinction forbidden generally applicable tax discriminatory exemption permissible subsidy funded state general revenues distinction supported scholarly commentary well precedent see reason depart see enrich saving commerce clause constraints state tax incentives business harv rev hellerstein coenen commerce clause restraints state business development incentives cornell rev town claim discriminatory tax scheme viewed permissible subsidy therefore unpersuasive finally town argues discriminatory tax exemption scheme falls within market participant exception explained new energy doctrine differentiates state acting distinctive governmental capacity state acting general capacity market participant former subject limitations negative commerce clause see white massachusetts council constr employers reeves stake hughes alexandria scrap alexandria scrap concluded state maryland effect entered market abandoned automobile hulks purchaser using state funds provide bounties removal maryland streets junkyards reeves state south dakota similarly participated market cement seller output cement plant owned operated many years white city boston participated construction industry funding certain projects three cases stand proposition purposes analysis dormant commerce clause state acting proprietary capacity purchaser seller may favor citizens others alexandria scrap maine tax exemption statute characterized proprietary activity falling within market participant exception new energy ohio argued similarly discriminatory tax credit program fell within exception noted tax program purpose effect subsidizing particular industry many dispositions tax laws explained transform form state participation free market ibid ohio action ultimately issue neither purchase sale ethanol assessment computation taxes primeval governmental activity ibid indicated white kind case single inquiry whether challenged program constituted direct state participation market quoting reeves tax exemption sort direct state involvement market falls within market participation doctrine even prepared expand exception manner suggested town maine tax statute issue poor candidate like tax exemption upheld walz applied libraries art galleries hospitals well exemption denied petitioner available broad category charitable benevolent institutions reason nothing short dramatic expansion market participant exception support application case alexandria scrap involved maryland entry market automobile hulks discrete activity focused single industry similarly south dakota participation market cement part narrow scope readily conceived proprietary action state contrast maine tax exemption sweeps cover broad swathes nonprofit sector must viewed action taken state sovereign capacity rather proprietary decision make entry markets exempted charities function see white noting limits state local government ability impose restrictions reach beyond immediate parties government transacts business town version market participant exception swallow rule discriminatory tax schemes contrary town submission notion whenever state provides discriminatory tax abatement purchasing service proprietary capacity readily confined charitable context special tax concession liquors indigenous hawaii example might conceived purchase jobs produced local industry investment unique local cultural value provided beverages cf bacchus discriminatory schemes favoring local farmers might seen purchase agricultural services order ensure state citizens steady local supply product cf west lynn striking statute protecting state milk producers designed preserve local industry thereby ensur ing continuous adequate supply fresh milk market internal quotation marks omitted cases provide support town radical effort expand market participant doctrine true bacchus imports dias facts particular case viewed isolation appear pose threat health national economy nevertheless history including history commercial conflict preceded constitutional convention well uniform course commerce clause jurisprudence animated enlightened early history provides context individual controversy must judged history commerce clause jurisprudence shown even smallest scale discrimination interfere project federal union justice cardozo recognized countenance discrimination sort maine statute represents invite significant inroads national solidarity constitution framed dominion political philosophy less parochial range framed upon theory peoples several must sink swim together long run prosperity salvation union division baldwin seelig ordered camps petitioner town harrison maine et al writ certiorari judicial maine may justice scalia chief justice negative commerce clause jurisprudence drifted far moorings originally designed create national market commercial activity today invoked prevent state giving tax break charities benefit state inhabitants view maine tax exemption excuses taxation property used relieve state burden caring residents survives even demanding commerce clause scrutiny often said purpose negative commerce clause jurisprudence create national market justice jackson observed vision founders every farmer every craftsman shall encouraged produce certainty free access every market nation home embargoes withhold exports foreign state customs duties regulations exclude hood sons du mond zeal advance policy however must take care tooverstep mandate commerce clause intended cut legislating subjects relating health life safety citizens though legislation might indirectly affect commerce country huron portland cement detroit cases struggled put nicely develop set rules may preserve national market without needlessly intruding upon police powers exercise doubt effect commerce nation see oklahoma tax jefferson lines rules currently use simply stated simply applied state law facially discriminates interstate commerce observe sometimes referred virtually per se rule invalidity hand state law nondiscriminatory nonetheless adversely affects interstate commerce employ deferential balancing test law sustained unless burden imposed interstate commerce clearly excessive relation putative local benefits pike bruce church see oregon waste systems department environmental quality virtually per se rule invalidity entails application strictest scrutiny hughes oklahoma necessarily result invalidation facially discriminatory state legislation see maine taylor upholding absolute ban importation baitfish maine may appear discriminatory provision constitutionally prohibited sense protectionist enactment may closer analysis new energy ind limbach thus even statute thaterects absolute barrier movement goods across state lines upheld discrimination demonstrably justified valid factor unrelated economic protectionism put finer point state law advances legitimate local purpose adequately served reasonable nondiscriminatory alternatives addition laws employ suspect means necessary expedient advancement legitimate state ends also preserved judicial invalidation laws confer advantages upon state residents without regulating interstate commerce therefore excepted state scrutiny participates markets rather regulates selling cement example see reeves stake purchasing auto hulks see hughes alexandria scrap hiring contractors see white massachusetts council construction employees likewise said direct subsidies domestic industry run afoul commerce clause see new energy sum declared commerce clause prohibit state action designed give residents advantage marketplace action description connection state regulation interstate commerce ibid emphasis original applying foregoing principles case us course important understand precise scope exemption created rev stat tit supp analysis suffers misapprehension sweeps cover broad swathes nonprofit sector ante including nonprofit corporations engaged inquintessentially commercial activities review maine law demonstrates provision issue narrow tax exemption designed merely compensate subsidize organizations contribute public fisc dispensing public benefits state might otherwise provide although maine allows nonprofit corporations organized lawful purpose rev stat tit supp exemption supplied extend nonprofit organizations benevolent charitable institutions organized conducted exclusively benevolent charitable purposes emphasis added parcels real property items personal property used solely organization charitable purposes poland poland springs health institute maine judicial defined statutory term benevolent charitable institutions include nonprofits dispense charity turn defined include acts benefit indefinite number persons either bringing minds hearts influence education religion relieving bodies disease suffering constraint assisting establish life erecting maintaining public buildings works otherwise lessening burdens government lewiston marcotte congregate housing emphasis added ny institution charitable activities relieves government part burden conferring pecuniary benefit upon body politic receiving exemption taxation merely given quid pro quo services providing something otherwise government provide episcopal camp foundation hope quoting young men christian assn germantown philadelphia maine judicial adhered rigorously requirement exempt property used solely charitable purposes even question organization owning property devoted exclusively charitable purposes entire exemption forfeited even small fraction property used furtherance purposes see lewiston supra denying exemption building percent leased market rates nature conservancy pine tree state bristol denying exemption nature preserve grantors reserved rights way serves compensate private charities helping relieve state burden caring residents obscured fact particular case involves summer camp rather traditional form social service statute strikes speak camps rather lists examples benevolent charitable institutions nonprofit nursing homes boarding homes community mental health service facilities child care centers see summer camps fall within exemption decision judicial applied tuition free camp indigent children see camp emoh associates inhabitants lyman recent decision relied heavily fact camp issue provided moral instruction training social living civic responsibility nonprofit furnished camping services cost see episcopal camp foundation supra issue case whether summer camp properly regarded relieving state social costs rather whether assuming distinction charities serving mainly residents charities operated principally benefit nonresidents constitutional turn next validity focused tax exemption applicable property used solely charitable purposes organizations devoted exclusively charity negative commerce clause principles discussed earlier readily concludes limiting class eligible property used principally benefit persons maine residents statute facially discriminates interstate commerce seems necessarily true disparate treatment constitutes discrimination objects disparate treatment relevant purposes similarly situated see general motors tracy ante slip purposes entitlement tax subsidy state certainly reasonable think property gratuitously devoted relieving stateof welfare burden similarly situated property used principally benefit persons residents state seen theory underlying exemption quid pro quo uncompensated expenditures lessen state burden providing assistance residents seeks establish facial discrimination showing effect treating disparate property disparately produce higher costs users property come state regarded indirect effect upon interstate commerce produced tax scheme facially discriminatory means proper mode analysis lenient balancing standard discussed follow precisely mode analysis tracy upholding ohio law provides preferential tax treatment domestic public utilities entities conclude similarly situated fuel distributors insulation state competition violate negative commerce clause serves important interests health safety tracy ante slip tracy paints compelling image people shivering homes dead winter without assured service competition sheltered public utilities provide see ante slip less important however availability many benefits provided maine private charities facilitated total insulation competition favorable tax treatment care sick dying example nursing services elderly even however maine statute displays facial discrimination interstate commerce end analysis remarkable thing today judgment rendered without inquiry whether purposes tax exemptionjustify favoritism concluded statute facially discriminatory rests town asserts made effort defend statute per se rule ante seems pointless technicality town asserted state interest encouraging private entities shoulder part social welfare burden validates provision negative commerce clause whether presence interest causes resident benefiting charities similarly situated non resident benefiting charities hence negates facial discrimination rather presence interest justifies facial discrimination question consequence also probably unanswerable strike statute town lawyers put argument one form rather truly senseless proceed analysis conclude view one cases virtually per se rule invalidity apply facially discriminatory exemption artifice economic protectionism state law dispenses public assistance state residents caseshave always recognized legitimacy limiting state provided welfare benefits bona fide residents justice stevens wrote unanimous neither overnight visitor unfriendly agent hostile power resident diplomat illegal entrant advance even colorable claim share bounty conscientious sovereign makes available citizens mathews diaz restricted public assistance bona fide residents since colonial times see ierley charity welfare society ancient times present self interested behavior put benignly application principle charity begins home inherent structure federal system cf edgar mite thestate legitimate interest protecting nonresident therefore upheld equal protection challenge continuing residency requirements municipal employment see mccarthy philadelphia civil serv per curiam bona fide residency requirements free primary secondary schooling see martinez bynum negative commerce clause requires invalidation law logical matter also requires invalidation laws involved cases today relies discrimination state nonprofits supposed discrimination nonresident recipients charity nonprofits customers surely individuals similarly discriminated direct distribution state benefits problem course limited municipal employment free public schooling extends also libraries orphanages homeless shelters refuges battered women one hardly explain constitutionality state limiting provision residents theory state market participant traditional governmental functions far removed commercial activity utterly unconnected genuine private market however state provides social services directly may limit largesse residents see reason state chooses provide social services indirectly compensating subsidizing private charitable providers similarly restrictive fact already approved inboard ed ky annual conference methodist episcopal church illinois upheld state law providing inheritance tax exemption state charities denying similar exemption state charities recognized exemptions nothing compensation private organizations assistance alleviating state burden caring less fortunate residents see said wrote state exempts property bequeathed charitable educational purposes taxation unreasonable arbitrary require charity exercised education bestowed within borders people true opinion board education addressed equal protection privileges immunities clauses fourteenth amendment andnot commerce clause commerce clause argument unquestionably raised plaintiff error however brief see brief plaintiff error pp oral argument see argument counsel reached disposition without rejecting implicitly rejected argumen refusing address clemons mississippi commerce clause objection went undiscussed think utterly contrived state legislated distinction charity bestowed within borders people charity bestowed elsewhere others implicate commerce except indirect permissible extent innumerable state laws finally even maine property tax exemption local charities constituted facial discrimination state commerce even policy justification unrelated economic protectionism insufficient survive virtually per se rule invalidity cf maine taylor remain question whether recognize additional exception negative commerce clause tracy case explains public health justification unrelated economic protectionism may justify overt discrimination goods moving interstate commerce may health safety considerations weighed process deciding threshold question whether conditions entailing application dormant commerce clause present slip today opinion goes great length reject town contention maine property tax exemption fall squarely within either market participant subsidy exceptions negative commerce clause never stops ask whether exceptions theonly ones may apply explicitly acknowledge tracy effectively creates might called public utilities exception negative commerce clause subsidy market participant exceptions exhaust realm state actions abstain scrutinizing commerce clause view provision state free public schooling public assistance forms social welfare principally residents whether accomplished directly providing tax exemptions cash property private organizations perform work state implicates none concerns underlying negative commerce clause jurisprudence think self evidently true despite effort label recipients state philanthropy customers clientele see ante clearly serves purposes nothing economic protectionism believe beyond scrutiny negative commerce clause discussed various routes validate statute issue ground constitute facial discrimination interstate commerce readily survives pike bruce church balancing test ground constitute facial discrimination supported traditional important state interests survives scrutiny virtually per se rule invalidity ground domestic charity exception public utility exception negative commerce clause whichever route selected seems quid pro quo exemption issue reasonable exercise state taxing power prohibited commerce clause absence ofcongressional action held much board education overrule decision state maine may special need charitable exemption limitation sort issue lands lakes attractive various charities densely populated eastern limitation exist compel taxpayers maine subsidize generosity principle involved disapproval maine exemption limitation broad application elsewhere state unable example exempt private schools serve citizens state local real estate taxes unless exempts well private schools attended predominantly entirely students state state provides tax exemption real property used exclusively purpose feeding poor must provide exemption facilities organization devoted exclusively feeding poor another country results may well accord parable good samaritan nothing commerce clause respectfully dissent camps petitioner town harrison maine et al writ certiorari judicial maine may justice thomas justice scalia joins tax issue tax real estate quintessential asset move interstate commerce maine exempts otherwise generally applicable property tax thereby subsidizes certain charitable organizations provide bulk charity maine residents invalidating maine tax assessment real property charitable organizations primarily serving non maine residents tax alleged indirect effect interstate commerce majority essentially created dormant necessary proper clause supplement dormant commerce clause move works significant unwarranted view improvident expansion dormant negative commerce clause jurisprudence reason join justicescalia dissenting opinion write separately however believe improper expansion undertaken today possible negative commerce clause jurisprudence developed primarily invalidate discriminatory state taxation interstate commerce already overbroad unnecessary overbroad unmoored constitutional text brought within supervisory authority federal courts state action far afield discriminatory taxes primarily designed check unnecessary constitution seem provide express check power levy certain discriminatory taxes commerce judicially created negative commerce clause article import export clause decision woodruff parham wall notwithstanding expansion effected today decision finds support morass negative commerce clause caselaw serves highlight need abandon failed jurisprudence consider restoring original import export clause check discriminatory state taxation appears proper role explain part iii tax tax exemption issue case seems easily survive import export clause scrutiny therefore likelihood sustain maine tax clause well apply instead judicially created negative commerce clause negative commerce clause basis text constitution makes little sense proved virtually unworkable application see tyler pipe industries washington state dept revenue scalia dissenting bendix autolite midwesco enterprises scalia concurring judgment one fashion another every member current goodly number predecessors least recognizedthese problems troubled expansion effected today holding undermines delicate balance termed federalism younger harris think worth revisiting underlying justifications involvement negative aspects commerce clause compelling arguments demonstrating justifications illusory cover exercise judicial power area textual basis historically offered two different theories support negative commerce clause jurisprudence first theory posited commerce clause constituted exclusive grant power congress see passenger cases exclusivity rationale likely wrong outset however see federalist beloff ed hamilton otwithstanding affirmative grants general authorities pointed care cases deemed improper like authorities reside insert negative clauses prohibiting exercise seriously questioned even early cases see license cases four arguably five seven participating justices contending commerce clause exclusive event long since repudiated notion commerce clause operates exclusive grant power congress thereby forecloses state action respecting interstate commerce freeman hewit rutledge concurring see also southern pacific ex rel sullivan ever since willson black bird creek marsh pet cooley board wardens recognized absence conflicting legislation congress residuum power state make laws governing matters local concern nevertheless measure affect interstate commerce even extent regulate james watt breyer noting strong preemptive view interstate commerce clause longer law land cert denied indeed early view commerce clause prohibited state impediments interstate commerce congress grant manner reconvey power cooley board wardens port philadelphia ex rel soc relief distressed pilots quickly proved untenable compare pennsylvania wheeling belmont bridge holding construction wheeling bridgeimpeded commerce violation commerce clause pennsylvania wheeling belmont bridge upholding federal act declared wheeling bridge lawful structur see also transportation parkersburg congress judicial department constitution given power regulate commerce definition scope congressional authority positive commerce clause expanded exclusivity rationale moved untenable absurd second theory offered justify creation negative commerce clause congress silence pre empts state legislation see robbins shelby county taxing asserting congressional silence evidences congressional intent state regulation commerce words presumed congressional inaction equivalent declaration inter state commerce shall free untrammelled welton missouri extent preemption silence rationale ever made sense long since rejected virtually every analogous area law example ever since watershed case erie tompkins rejected notion create federal common law fill great silences left congress thereby pre empt state law recognized federalcourt generally apply federal rule decision despite existence jurisdiction absence applicable act congress milwaukee illinois limited areas created federal common law typically involve either uniquely federal issues rights responsibilities agents see texas industries radcliff materials federal rule essential state law already operates within particular field applied state law rather opting create federal common law see kimbell foods rejecting generalized pleas uniformity basis creating federal common law see also atherton fdic slip similarly even congress legislated area subject authority pre emption jurisprudence explicitly rejects notion mere congressional silence particular issue may read pre empting state law always case pre emption jurisprudence federal law said bar stateaction fields traditional state regulation worked assumption historic police powers superseded federal act unless clear manifest purpose congress california div labor standards enforcement dillingham constr slip citations omitted sure overcome reluctance pre empt state law two types situations state law directly conflicts federal law congress extensive legislation said pre empted field see gade national solid wastes management two forms pre emption provide little aid defenders negative commerce clause conflict pre emption applies direct clash act congress state statute premise negative commerce clause absence congressional action field pre emption likewise little use areas congress failed enter field certainly support general proposition preemption silence used provide veneer legitimacy negative commerce clause forays furthermore field pre emption suspect least applied absence congressional command particular field pre empted perhaps recognizing problem recent cases frequently rejected field pre emption absence statutory language expressly requiring see myers fdic adopt made rule supplement federal statutory regulation comprehensive detailed mattersleft unaddressed scheme presumably left subject disposition provided state law even express pre emption provision enacted congress narrowly defined area pre empted see dillingham supra slip cipollone liggett group analogous context statutory construction similarly refused rely congressional inaction alter proper construction pre existing statute see central bank denver first interstate bank denver even troubling preemption silence rationale virtually amounts legislation default apparent violation constitutional requirements bi cameralism presentment cf ins chadha thus even wrongly assume congressional silence evidenced desire pre empt undefined category state laws intent delegate policy laden categorization courts treating unenacted congressional intent law constitutionally dubious sum neither proffered theoretical justifications exclusivity preemption silence currently supports negative commerce clause jurisprudence either ever despite collapse theoretical foundation suspect nonetheless adhered negative commerce clause believed necessary check state measures contrary perceived spirit actual letter constitution thus one early uses negative commerce clause invalidated state tax privilege selling goods growth produce manufacture state welton missouri cook pennsylvania struck state tax state goods sold auction see also darnell son memphis voight wright walling michigan webber virginia day find discriminatory state taxes state goods virtually per se invalid negative commerce clause see west lynn creamery healy associated industries mo lohman new energy ind limbach maryland louisiana though cases reached intuitively seemed desirable result cases arguably constitutionally correct result describe negative commerce clause rationale upon rested remains unsettling rationale lack textual basis moreover negative commerce clause jurisprudence taken us well beyond invalidation obviously discriminatory taxes interstate commerce used clause make policy laden judgments ill equipped arguably unauthorized make see moorman mfg bair recognizing establishing formula apportioning taxes multistate corporations require extensive judicial lawmaking courts ill suited developed multifactor tests order assess perceived effect particular state tax regulation interstate commerce see complete auto transit brady see also quill north dakota unabashedly legislative manner balanced effect perceived interests taxing regulating state description general rule indicates statute regulates even handedly effectuate legitimate local public interest itseffects interstate commerce incidental upheld unless burden imposed commerce clearly excessive relation putative local benefits huron portland cement detroit legitimate local purpose found question becomes one degree extent burden tolerated course depend nature local interest involved whether promoted well lesser impact interstate activities pike bruce church moreover open ended balancing tests area allowed us reach different results based merely differing assessments force competing analogies oklahoma tax jefferson lines examples almost numerous count perhaps none clearly makes point comparison decisions philadelphia new jersey progeny one hand bowman chicago northwestern progeny bowman recognized prohibit importation cattle meat provisions diseased decayed otherwise condition quality unfit human use consumption view adhered century see maine taylor asbell kansas philadelphia however held new jersey prohibit importation solid liquid waste originated collected outside territorial limits state internal quotation marks omitted cases arguably distinguishable policy grounds distinction derived text constitution similarly cases rejected attempts state limit use state natural resources state residents see hughes oklahoma cases upheld preferential access see sporhase nebraska ex rel douglas cf baldwin fish game distinctions turned often subtle policy judgments text constitution view none policy laden decisionmaking proper rather confine interpreting text constitution seems prohibit plain terms certain egregious state taxes interstate commerce described see supra leaves congress policy choices necessary regulation interstate commerce article cl constitution provides state shall without consent congress lay imposts duties imports exports century reader clause appears prohibit levying certain kinds taxes goods imported exported foreign nations strong argument made constitution framers ratifiers representatives still viewed semi independent sovereigns terms imports exports encompassed trade foreign nations trade well late professor william crosskey persuasive treatment subject nearly half century ago unearthed numerous founding era examples word import referred goods produced see crosskey true meaning imports exports clause herein interstate trade barriers politics constitution history crosskey recounts example merchants frequently published advertisements local newspapers announcing recent shipments imported goods philadelphia flour carolina rice connecticut beef similarly word export wasused refer goods shipped abroad one writer example urged fellow connecticut citizens manufacture stockings sufficient quantity supply connecticut exportation well letter massachusetts centinel reprinted new gazette emphasis added another argued connecticut enrich making refining cyder exportation might supply southern well large provinces quebec nova scotia connecticut farmer new gazette second third emphases added significantly early statute books replete examples commonplace century understandings terms import export virginia cheese duty act october example provided duty three pence pound cheese imported commonwealth hening virginia statutes large ch emphasis added complaints published new england newspapers indicate duty imposed cheese produced new england see salem mass mercury mar moreover duty one many imposed virginia time seems imposed like duties upon importation new england rum lynn mass shoes cheese cordage variety articles manufactured eastern independent chronicle boston apr see hening virginia statutes large ch pp imposing tonnage duty vessels foreign parts anyof impost duty goods imported brought commonwealth port place whatsoever maryland part taxed certain articles exported state including flour shipped new england md laws ch see also letter citizen norwich packet new england imported four years past state maryland upwards twenty five thousand barrels flour annually obliged pay duty liberty exportation provided inspection salted foods exported imported town baltimore maryland expressly included salted foods brought imported said town part state one foreign port whatever md laws ch similar fashion connecticut adopted excise tax distinguished imported chocolate taxed three pence per pound chocolate made within state taxed one penny per pound acts laws may connecticut adopted import duty expressly applied certain enumerated articles imported brought state land water america acts laws fact state legislators founding generation intended limit term imports goods foreign origin quite adept indicating see acts laws provision regarding merchants shall import annually new london new europe asia africa goods wares merchandise growth produce manufacture said countries setting duties goods imported state foreign port island plantation within new york laws ch act setting duties certain articles imported europe thus based common century usage words import export lack textual indication clause intended apply exclusively foreign goods seems likely drafted constitution sought import export clause prohibit levying duties imposts goods imported exported well foreign nations ratified constitution understood clause civil war era decision woodruff parham wall course held import export clause applied foreign trade none parties proceedings challenged holding given common century understanding words used clause extended interstate well foreign trade worth assessing woodruff reasoning eye toward reconsidering decision appropriate case woodruff began textual argument contending power levy imposts given congress art cl applied foreign imports limited reading word imposts clause necessary claimed reading nonsensical goods imported one state another state explained export state goods produced grown supposed power given congress art levy impost imports prohibited art provision tax duty shall laid articles exported state apparent tension led believe word imposts must read applying foreign imports order avoid partial negation art power extrapolated reading word impost art similarly limited application foreign imports already seen however see supra word import derived meaning jurisdiction goods imported consequently necessarily follow imports congress given power lay imposts art identical imports exports several prohibited duties art woodruff bolstered textual argument two arguments neither appear still valid ever first history constitution formation adoption words imports imposts used exclusive reference articles imported foreign countries emphasis added second policy concern goods imported forever exempt tax clause read apply interstate imports first nontextual argument woodruff selective use history say least first asserted articles vi ix articles confederation words imports exports imposts used exclusive reference foreign trade articles regard treaty making power federation even woodruff assertion accurate articles vi ix doubtful article ivcannot read article expressly permitted duties impositions levied property removed one state another long property owned either woodruff next turned use words duty import continental congress noted continental congress recommended give permission levy duty five percent foreign merchandise imported country though imperfectly preserved debates congress full subject injustice done good seaports duties levied ports foreign goods designed ports course question ability seaport tax foreign imports neighbors source discord continued constitutional convention order support contention however woodruff obligated show merely words duty impost imports used reference foreign goods foreign goods exclusive reference contrary woodruff claim historical record appear support exclusive use words records continental congress contain numerous examples words duty impost import used reference interstate trade example response increasing animosities engendered conflicting interstate trade regulations amendment articles confederation proposed vested continental congress power lay imposts duties upon imports exports may necessary purpose regulating trade well foreign nations journals continental congress mar emphasis added two provisos within proposed amendment suggest interstate imports exports much within purview amendment first citizens shall instance subjected pay higher imposts duties imposed subjects foreign powers second thelegislative power several shall restrained prohibiting importation exportation species goods commodities whatsoever ibid early problems posed interstate trade barriers become acute enough warrant request continental congress urging repeal laws restrictions laid inland trade said resolution journals continental congress adopting resolution particular resolution use words duties imports seems evident survey statutory duties levied goods imported see supra resolution directed duties imports many ignored request course rival conflicting angry regulations continued source conflict new constitution went effect see madison preface debates convention draft circa farrand see also william ellery samuel dick letters members continental congress burnett hereinafter burnett letters predicting rhode island agree national impost requested congress shall agreed lay duties upon goods imported one sister perhaps emphasis added william samuel johnson jonathan sturges draft burnett letters noting continental congress considering asking invest congress power regulating trade well foreign nations move might probably overturn system duties imported goods see supra conn ecticu adopt relat iv said counteract regulat ion assembly convening emphasis original fact animosity engendered various duties levied imports one motivating factors leading annapolis convention see powell vagaries varieties constitutional interpretation framers spoke substantially sovereign exercises sovereign powers adversely affecting trade sister one factors leading annapolis conference noted tench coxe one pennsylvania commissioners appointed attend convention goods growth product manufacture union several charged high duties upon importation enacting state great many instances imposed foreign articles kinds coxe letter virginia commissioners annapolis reprinted papers james madison rutland ed coxe thought purpose annapolis convention procure alteration practices added evidently opposed great principles spirit union ibid similarly one first criticisms leveled articles confederation ensuing federal convention general government inability prevent quarrels including arising various duties imposed upon foreign goods moving seaport goods see farrand edmund randolph may see also madison preface debates convention draft circa farrand connecticut taxed imports masstshigher imports even hi ch massts complained virga doubtless focus convention quickly moved beyond mere abolition trade barriers course passages available convention debates indicate interstate trade barriers remained concern words import export clause applied interstate well foreign trade george mason example proposed exempt import export clause prohibition duties necessary execution inspection laws otherwise argued restriction prevent incidental duties necessary inspection safe keeping produce ruinous southern staple farrand james madison seconded motion comment feared abuse power levy duties exports inspection purposes perhaps best guarded right genl government regulate trade state state emphasis added strongly suggests exports within clause reach references duties interstate imports exports bolstered several ratification debates see elliot debates federal constitution ed dawes massachusetts ratifying convention commerce well known different pursue different systems ofduties regard want general laws prohibition union secured even domestic traffic passes state state original emphasis deleted indeed one principal anti federalist complaints new constitution prohibited laying duties imposts imports exports prohibition view left direct taxation means support governments see brutus documentary history ratification constitution kaminsky saladino eds doc hist state lay duties imposts imports exports mean therefore left state support government discharge debts direct taxation complaint overstates case somewhat still levy excises duties imports exports see federalist beloff ed hamilton ith sole exception duties imports exports plan convention retain authority raise theirown revenues absolute unqualified sense suggest anti federalists least viewed import export clause prohibiting state taxes including duties place goods imported neighboring moves various shortly constitution ratification repeal offending duties interstate trade support anti federalist view compare act repealing laws made levying collecting duty articles imported state acts laws act levying collecting duties importation certain articles appropriating acts laws providing inter alia duty three pence pound sugar whether produce manufacture imported state justice nelson course pointed woodruff dissent lack security protection obstructions interruptions commerce among one principal grievances led convention adoption federal constitution woodruff seems arsenal many historical materials cited indicate words used import export clause encompassed time constitution written interstate foreign trade indeed woodruffmajority felt compelled note research extended far permitted discussions subject come us time see also referring imperfectly preserved discussions continental congress whatever cause woodruff analysis historical usage words overlooked many contrary examples thus especially compelling second contention woodruff used bolster textual argument policy concern based unnecessarily broad view import export clause prohibition woodruff believed prohibition duties imposts exports imports exempted imported articles merchants traded state taxation kind least long remained original packages view clause prohibition result grossest injustice said clause read applying articles brought one state another either state city protects import merchant life property make contribute dollar support government ibid woodruff broad reading clause prohibition explicitly adopted three years later low austin wall case involving foreign imports expressly overruled low years ago michelin tire wages holding import export clause read accord imported goods preferential treatment permits escape uniform taxes imposed withoutregard foreign origin services state supplies cf international business machines slip distinguishing art cl export clause bars imposing tax exports import export clause prohibits levying duties imposts michelin low dealt foreign imports expansive interpretation import export clause prohibition rejected michelin interpretation gave woodruff pause seems impetus refusal read clause applying imports thus michelin second argument woodruff used bolster weak textual analysis gross injustice prohibit levying taxes goods produced longer force nothing else consequence support woodruff holding remaining argument made woodruff majority improbable convention permitted tax imports merely assent congress revenues acrue congress granting assent prove great temptation congress serve neutral arbiter regarding taxes woodruff supra woodruff speculation without historical support however pales comparison substantial evidence described regarding meaning words clause see supra short little woodruff opinion sustain holding weakness even evident given contrary precedent rejected woodruff brown maryland wheat chief justice marshall writing suggested suppose principles laid case namely state license tax importers foreign articles invalid import export clause act congress authorizes importation apply equally importations sister state eight years woodruff chief justice taney writing unanimous struck stamp tax bills lading gold shipped california new york holding state tax question duty upon export gold silver consequently repugnant import export clause constitution almy california emphasis added chief justice marshall statement brown merely dicta course woodruff majority rejection precedential force almy based solely assertion seems escaped attention counsel sides chief justice delivered opinion case one inter state commerce harder sustain almy expressly noted almy charged failing pay stamp tax bill lading quantity gold dust transportationto new york san francisco explicit question presented case whether state right tax instruments used commerce among brief plaintiff error almy california pp emphasis added see also referring fact tax bills lading exports woodruff rejection brown almy precedent better reflected historical record common usage clause words thus highly questionable sum seem woodruff likelihood wrongly decided course much import export clause appears designed protect since addressed negative commerce clause majority recognizes discriminatory state taxation interstate commerce one core pieces negative commerce clause jurisprudence ante simply matter invalidating state laws one clause constitution rather another might inclined leave well enough alone indeed rule state taxes discriminate interstate commerce virtually per se invalid negative commerce clause may well approximate apparent prohibition import export clause already described without proper textual roots negative commerce clause gone far afield core yet articulate either coherent rationale permitting courts effectively legislate field workable test assessing state laws pass negative commerce clause muster precedent unworkable negative commerce clause jurisprudence become simply entitled weight stare decisis see holder hall thomas concurring judgment quite possible revisit woodruff might find constitution already affords us textual mechanism address egregious state actions discriminating interstate commerce thus shed nontextual negative commerce clause accompanying multi factor balancing tests employed instead merely apply appears relevant provision constitution seem fairly straightforward case although reserve final judgment matter case import export clause specifically addressed parties unlike export clause art prohibits congress levying tax exports import export clause prohibits levying duties imposts see international business machines slip maine property tax issue almost certainly impost century usage word indicates impost tax levied goods time importation see observer xii connecticut courant weekly intelligencer mpost tax merchandize payable port entry bailey universal etymological english dictionary ed defining impost tax tribute especially received prince state goods brought nations michelin supra mposts duties essentially taxes commercial privilege bringing goods country tax issue levied real property property possibly imported tax seem fit within commonly accepted definitions impost duty however though frequently used like impost denote money paid custom goods universal etymological english dictionary supra appear limited taxes assessed portside see johnson dictionary english language ed duty tax impost custom toll wines make way several duties taxes reach port second emphasis added elliot john williams new york ratifying convention noting congress art power extend duties kinds goods tonnage poundage vessels duties written instruments newspapers almanacs fact imposts seems viewed particular subclass duties fact two words used disjunctively import export clause suggests therefore something broader portside customs within constitutional prohibition important note moreover martin wilson colloquy reference art power given congress levy duties power broader prohibition found art reaches duties imports exports even without additional limitation one kind tax duties almost certainly encompass direct taxes property taxes poll taxes see federalist hamilton distinguishing direct taxes property taxes indirect taxes imposts duties excises freeman journal storing supra term duties art every species indirect taxes included see also michelin tax issue nothing tax real property taxes classified direct taxes time framing within class indirect taxes encompassed common understanding word duties amount maine tax tied value real property imposed particular goods even number campers served appear therefore duty imports sense words even coupled tax exemption certain maine charities truth different subsidy paid state general revenues maine property tax seem duty impost imports exports within meaning import export clause thus overrule woodruff apply import export clause case likelihood sustain tax clause well footnotes petitioner tax bill real estate taxes see app petitioner paid real estate taxes personal property taxes statute provides following property institutions organizations exempt taxation property institutions organizations real estate personal property owned occupied used solely purposes benevolent charitable institutions incorporated state none may deprived right exemption reason source funds derived reason limitation classes persons whose benefit funds applied institution fact conducted operated principally benefit persons residents maine entitled exemption exceed current value total amount stipends charges makes takes tax year defined section services benefits advantages divided total number persons receiving services benefits advantages tax year result average rate excess per week said weekly rate computed dividing average yearly charge per person total number weeks tax year institution fact conducted operated principally benefit persons residents ofmaine institution fact conducted operated principally benefit persons residents maine makes charges result average weekly rate per person computed subparagraph excess may entitled tax exemption subparagraph apply institutions incorporated nonprofit corporations sole purpose conducting medical research purposes paragraph benevolent charitable institutions include limited nonprofit nursing homes nonprofit boarding homes boarding care facilities licensed department human services pursuant title chapter successor nonprofit community mental health service facilities licensed commissioner mental health mental retardation substance abuse services pursuant title chapter nonprofit child care centers incorporated state benevolent charitable institutions purposes paragraph nonprofit means facility exempt taxation section code rev stat tit supp statute language reserving property tax exemption entities operated principally benefit maine residents without ambiguity parties agreement however petitioner camp attended almost entirely staters qualify exemption reading language see brief petitioner brief respondents tr oral arg courts appear presumed course accept interpretation state law petitioner also argued maine statute violated theequal protection clauses maine constitutions privileges immunities clause art iv federal constitution maine judicial already found statute constitutional equal protection analysis prior decision adhered earlier view see green acre institute eliot privileges immunities claim judicial found petitioner argument unavailing claims us superior referred original defendants municipal defendants state maine intervened defend constitutionality statute app pet cert however state appeal adverse decision superior therefore respondent shall use term town refer respondents collectively rev stat tit see also west lynn creamery healy noting negative aspect commerceclause considered important father constitution james madison hughes oklahoma hughes alexandria scrap quoting rutledge declaration legal faith see new york quill north dakota prudential ins benjamin west kansas natural gas held invalid commerce clause oklahoma statute effect preventing state consumers purchasing oklahoma natural gas ruled similarly pennsylvania west virginia west virginia statute limiting state users access west virginia gas required meet local needs purposes violated commerce clause found cases directly analogous new england power ruling invalid state law reserved state citizens domestically generated hydroelectric power philadelphia new jersey struck new jersey statute prohibiting certain categories state waste flowing state landfills noting state may accord inhabitants preferred right access consumers natural resources located within borders hughes oklahoma ruled statute prohibiting export minnows sale state violated commerce clause held similarly sporhase nebraska ex rel douglas provision preventing export ground water allowing reciprocal export rights impermissible barrier commerce insofar sporhase suggests certain narrow circumstances reservation natural resources state citizens may permissible see concerns implicated long noted applicability dormant commerce clause jurisprudence service industries see carbone clarkstown article commerce much solid waste rather service processing disposing fort gratiot sanitary landfill michigan dept natural resources noting arrangements state generators waste operator waste disposal site may viewed sales garbage purchases transportation disposal services boston stock exchange state tax state may discriminatorily tax business operations performed state lewis bt investment managers striking state statute dormant commerce clause favored state state entities investor services market given substantial portion national economy devoted service industries see bureau census statistical abstract table noting service industries constituted approximately percent gross domestic product natural development dormant commerce clause jurisprudence town argues commerce clause protects state competitors protect state consumers brieffor respondents discussion indicates cases rejected view see bacchus imports dias discriminatory excise tax exemption maryland louisiana tax scheme unquestionably discriminates interstate commerce necessary result various tax credits exclusions westinghouse elec tully see also west lynn creamery healy scalia concurring judgment maine tax facially discriminatory case unlike commonwealth edison montana held permissible commerce clause generally applicable montana severance tax coal extracted state mines appellants challenged tax arguing inter alia discriminated interstate commerce coal happened shipped state users tax burden therefore borne principally nonresidents rejected claim noting real discrimination case tax burden borne according amount coal consumed according distinction state state consumers recognized approach dormant commerce clause requiring assessment likely demand particular good nonresidents state ability shift tax burden state require complex factual inquiries issues elasticity demand product alternative sources supply declined adopt difficult police test contrast tax scheme functions design face burden stateusers disproportionately analysis commonwealth edison therefore inapplicable cts dynamics america isalso inapposite case rejected argument facially nondiscriminatory state law deterring hostile tender offers violated dormant commerce clause offers launched offerors outside indiana explained nothing act imposes greater burden state offerors similarly situated indiana offerors ibid emphasis added discrimination appears face maine statute exxon governor maryland similarly distinguishable see fact burden state regulation falls interstate companies establish claim discrimination interstate commerce therefore need consider matters cf fulton faulkner slip noting complexity economic incidence analysis town argues effects entirely speculative record reflect decision potential camper attend petitioner camp result burden imposed brief respondents judicial appears adopted similar reasoning misconstrues proper analysis made clear recently fulton faulkner slip de minimis defense charge discriminatory taxation commerce clause particularized showing sort respondent seeks required see associated industries mo lohman ctual discrimination wherever found impermissible magnitude scope discrimination bearing determinative question whether discrimination occurred maryland louisiana see also boston stock exchange state tax justice scalia submits err following precedent fulton declining address argument town think worthy pressing post even reason consider state compliance per se rule town prevail single case justice scalia points found per se standard met maine taylor state reasonable nondiscriminatory alternatives oregon waste quoting new energy action taken absent bar import certain minnows way maine protect natural environment hazard parasites nonnative species might accidentally introduced state waters taylor contrast maine ample alternatives short facially discriminatory property tax exemption achieve apparent goal subsidizing attendance state children summer camp maine example achieve end offering direct financial support parents resident children cf shapiro thompson though occasion address theissue might also permissible state subsidize maine camps directly extent serve residents see west lynn creamery healy new energy ind limbach noting irect subsidization domestic industry ordinarily run afoul commerce clause hughes alexandria scrap stevens concurring town argue case less exacting analysis set forth pike bruce church lesser scrutiny available nondiscriminatory legislative objectives credibly advanced patent discrimination interstate trade chemical waste quoting philadelphia new jersey emphasis added maine statute facially discriminatory deferential standard inapplicable contrary justice scalia suggestion case quite unlike general motors tracy premised holding statute issue facially discriminatory view sellers bundled unbundled natural gas principally competing different markets see slip dormant commerce clause protects markets participants markets taxpayers may true isparate treatment constitutes discrimination objects disparate treatment similarly situated post question statute issue facially discriminatory disparately treats identically situated maine nonprofit camps depending upon whether favor state opposed state campers maine law governing nonprofits embraces conception see rev stat tit tax exemption statute issue exemption applies benevolent charitable institutions rev stat tit supp qualify entity must devote profits derived operation proceeds sale property exclusively purposes organized director trustee officer employee organization claiming exemption entitled receive directly indirectly pecuniary profit operation organization excepting reasonable compensation services ineffecting purposes statute also expressly designates certain categories entities nonprofit nursing homes boarding homes community mental health service facilities child care centers qualify tax exempt status federal law falling within ambit see rev stat tit supp enevolent charitable institutions include limited specified entities informed amici nonprofit sector spends billion year operating expenses approximately seven percent gross national product brief american council education et al amici curiae recent years nonprofits employed approximately seven percent nation paidworkers roughly million people hodgkinson weitzman toppe noga nonprofit almanac dimensions independent sector table justice scalia wrongly suggests maine law offers narrow tax exemption post implies substantial effect interstate commerce serves relieve state burden caring residents post characterization quite misleading statute expressly exempts tax property used important nonprofit service industries nursing homes child care centers see rev stat tit supp nonprofit participation sectors substantial nationally nonprofit nursing homes estimated revenues billion bureau census service annual survey table entities compete sizeable profit nursing home sector revenues approximately billion table similarly billion nonprofit market child day care services competes billion profit industry tables data nonprofit hospitals health maintenance organizations also receive exemption maine property tax see rev stat tit supp operating nonprofit entities activities serious business maine medical center lucci judicial presumed large hospital employing people qualified benevolent charitable institution purposes exemption held newly constructed million parking facility patients visitors staff charged fee use also exempt tax though garage operated immediate loss projected estimates income expense indicated possible recovery capital investment period twenty years nonprofit hospitals national revenues roughly billion considerably billion revenues collected hospitals operated profit basis bureau census service annual survey tables maine law permits qualifying nonprofits rent property commercial basis market rates order support activities long use property incidental purposes see maine medical center citing approval curtis androscoggin lodge independent order odd fellows state young men christian assn winthrop although maine tax exemption statute amended specify property need occupied charity qualify exemption may also used solely purposes see extension alter well defined rul exemption permitting occasional purely incidental renting green acre institute see also alpha rho zeta lambda chi alpha waterville cf nature conservancy pine tree state bristol holding requirement property used solely institution purposes prohibits tax exemption grantor property charity maintains private rights use maine statute expressly contemplates entities receiving benefit tax exemption may well earn profits though course must plowed back enterprise otherwise appropriately used see rev stat tit supp contrary justice scalia suggestion nothing holding today prevent state giving tax break charities benefit state inhabitants post course free provide generally applicable nondiscriminatory tax exemptions without running afoul dormant commerce clause see supra must admit puzzlement force argument underlying justice scalia dissent one hand suggests categorical exemption nonprofit activities dormant commerce clause scrutiny proper post yet time makes great effort characterize statute narrow whatever appropriate generally applicable rule dormant commerce clause apply post explained argument favor categorical exemption nonprofits unpersuasive disagree justice scalia characterization statute effects accordingly reject position either theories judicial made clear maine law exemption categorized tax expenditure rev stat tit town effort argue state statutory categorization allows elide federal constitutional distinction tax exemptions subsidies unavailing recognized long ago tax exemption viewed form government spending see regan taxation representation distinction drawn dormant commerce clause purposes turn point noted bviously direct money subsidy relationship pregnant involvement governmental grant programs encompass sustained detailed administrative relationships enforcement statutory administrative standards case walz reasoned new york statute read attempting establish religion simply spar es exercise religion burden property taxation levied private profit institutions grant tax exemption sponsorship since government transfer part revenue churches simply abstains demanding church support state one ever suggested tax exemption converted libraries art galleries hospitals arms state put employees public payroll justice brennan noted tax exemptions general subsidies qualitatively different concurring opinion distinction provides sufficient response town argument ruling today invalidate state subsidization part residents tuition state owned universities justice scalia post distinguish line authority holding apply state giving tax relief charitable enterprises explained part supra see categorical reason treat profit nonprofit entities differently dormant commerce clause justice scalia heavy reliance upon board ed ky annual conference methodist episcopal church illinois misplaced case bequest kentucky charitable corporation qualify exemption illinois inheritance tax corporate legatee incorporated illinois case petitioner maine corporation validity portion maine statute denies exemption state corporations issue moreover unlike situation board ed none thecharitable activities legatee performed illinois benefits attending petitioner camp maine bestowed within borders dictum justice scalia quotes post consistent analysis purport address applicability dormant commerce clause charities general resident charities non resident charities provide benefits residents nonresidents see walz see rev stat tit supp purposes paragraph benevolent charitable institutions include limited nonprofit nursing homes nonprofit boarding homes boarding care facilities nonprofit community mental health service facilities nonprofit child care centers emphasis added protests de minimis defense charge discriminatory taxation commerce clause ante though point emphasizing part ii narrowness challenged limitation rather point maine limitation focuses upon aparticular state interest deserving exemption fromnegative commerce clause invalidation acknowledging principle exemption developed part iii place national market peril gleaned discussion persists misdescribing exemption defend categorical exemption nonprofit activities dormant commerce clause scrutiny ante see also ante also makes attempt contest merits narrowness exemption suggesting massive effect upon interstate commerce reciting multi billion dollar annual revenues nonprofit nursing homes child care centers hospitals health maintenance organizations see ante course services provided institutions provided locally local beneficiaries regard summer camp subject present suit atypical record show number nonprofit nursing homes child care centers hospitals hmos maine denied charitable exemption property used principally benefit persons maine residents good bet number zero understand contention ante fulton faulkner provides precedent course fulton arguments left unaddressed made another form made unlike state conceded facial discrimination relied exclusively compensatory tax defense see slip found made see slip narrow defense possibly regarded invocation broader policy justifications asserted responding dissent briefly address whether statute fails virtually per se rule invalidity concludes fail maine amplealternatives short facially discriminatory property tax exemption offering direct cash subsidies parents resident children camps serve residents ante emphasis added nonregulatory alternatives hence immune negative commerce clause attack nondiscriminatory alternatives exception virtually per se rule invalidity requires see oregon waste quoting new energy surely example decision maine taylor upheld maine regulatory ban importation baitfish come way shown state subsidy sales state baitfish achieved goal making state fish noncompetitive thereby excluding market even effectively difficult police ban importation regulatory discrimination state interests appropriate negative commerce clause designed push state nonregulatory discrimination instead permits state regulatory action disfavoring staters disfavoring indispensable achievement important nonprotectionist state objective applied present case obviously impossible state distribute social welfare benefits residents without discriminating nonresidents true course legitimacy state subsidizing domestic commercial enterprises general funds establish legitimacy state giving domestic commercial enterprises preferential tax treatment see west lynn creamery scalia concurring judgment valid comparison one hand state giving tax relief enterprise devoted making profit hand state giving tax relief enterprise purpose hand objective state expenditure funds social welfare attempts distinguish board education ground statute upheld case treated charities differently based whether incorporated within state rather whether dispensed charity within state see ante quite impossible inasmuch held state incorporation constitutional basis discriminating charities case announced holding invalidating denial property tax exemption nonprofit corporation incorporated another state distinguished board education ground statute issue withheld exemption reason foreign corporation failure inability benefit state measure domestic nonprofit corporations whyy glassboro analysis contradicts holding case reading board education obviously correct one although terms dormant negative often used interchangeably describe jurisprudence area believe negative appropriate term see oklahoma tax jefferson lines scalia joined thomas concurring judgment negative commerce clause negative negates state regulation commerce also appear constitution quite frankly nothing dormant jurisprudence area see eule laying dormant commerce clause rest yale see carbone clarkstown concurring judgment scope dormant commerce clause judicial creation quill north dakota stevens writing unanimous recognizing commerce clause says nothing protection interstate commerce absence action congress wyoming oklahoma scalia joined rehnquist thomas dissenting describing negative commerce clause nontextual kassel consolidated freightways rehnquist dissenting jurisprudence negative side commerce clause remains hopelessly confused cf term limits thornton stevens joined kennedy souter ginsburg breyer jj constitution clearly silent subject state legislation discriminates interstate commerce see wardair canada florida dept revenue burger concurring part concurring judgment referring cloudy waters dormant commerce clause doctrine philadelphia new jersey stewart bounds restraints imposed commerce clause absence federal legislation appear nowhere words commerce clause northwestern portland cement minnesota clark internal quotation marks omitted referring negative commerce clause jurisprudence tangled underbrush quagmire hood sons du mond jackson describing negative commerce clauseas filling one great silences constitution mccarroll dixie greyhound lines black joined frankfurter douglas dissenting criticizing negative commerce clause arising pasmodic unrelated instances litigation afford adequate basis creation integrated national rules congress alone positioned develop scholarly commentary critical negative commerce clause jurisprudence see currie constitution first hundred years describing negative commerce clause arbitrary conclusory irreconcilable constitutional text see also tribe american constitutional law ed approach commerce clause issues often appears turn ad hoc reactions particular cases consistent application coherent principles redish nugent dormant commerce clause constitutional balance federalism duke ot textual basis dormant commerce clause actually contradicts therefore directly undermines constitution carefully established textual structure allocating power federal state sovereigns gavit commerce clause constitution noting set conscious standard rather imperial way decided whether particular state action presented invalid regulation interstate commerce see also mayor new york miln pet story dissenting groves slaughter pet mclean concurring cooley board wardens port philadelphia ex rel soc relief distressed pilots adopting partial exclusivity rationale dormant commerce clause cases see also frankfurter commerce clause marshall taney waite conception mere grant commerce power congress dislodged state power finds expression records philadelphia convention discussions preceding ratification noting chief justice marshall discussion exclusiveness doctrine gibbons ogden wheat logically irrelevant holding adding audacious doctrine one may sure hardly publicly avowed support adoption constitution indeed federalist effect denied assuring express prohibitions constitution limited taxing power citing federalist majority assertion james madison viewed termed negative aspect commerce clause significant positive aspects see ante based letter written madison years convention see records federal convention farrand ed hereinafter farrand reprinting letter james madison cabell majority interpretation letter anachronistic nothing letter suggest madison mind negative commerce clause created supposedly operates force allow courts invalidate state laws effect commerce rather madison reference clause granting power strongly suggests merely asserting convention designed clause enable general government namely congress negate state laws impeding commerce rather power used positivepurposes general government ibid see also ante congress unquestionably power repudiate substantially modify th course negative commerce clause adjudication southern pacific arizona ex rel sullivan congress undoubted power permit regulate commerce manner otherwise permissible see also atherton fdic slip rejecting judicial creation special federal rule decision noting hether latent federal power exercised displace state law primarily decision congress federal courts citation omitted myers fdic rejecting plainly wrong contention federal common law governs application state causes action brought fdic receiver federally insured savings loan milwaukee federal common law necessary expedi ent resorted compelled consider federal questions answered federal statutesalone citation omitted see also gazette state georgia imported superfine philadelphia flour newport mercury june imported burlington new jersey carolina pork barrels ibid imported best philadelphia flour south carolina weekly gazette imported sloop rosana rhode island potatoes apples onions bunch bushel beats carrots good warranted cheese columbian herald charleston imported philadelphia martin celebrated medicine cancers ulcers wens scurvies tetters ringworms newport mercury july complaining last year upwards bushels corn imported south carolina north carolina virginia columbian herald col complaint legislation pending georgia lateradopted taxing goods imported back part state south carolina commentators argued phrase imported brought suggests connecticut lawmakers intended distinguish foreign goods imported goods brought state supposed distinction import ed brought consistent remainder statute however example second paragraph act uses phrase brought imported state referring exclusively items growth produce manufacture acts laws conversely imported used alone contexts plainly covers goodsproduced see setting duty sugar whether produce manufacture imported state cf md laws ch setting standards beef pork barrels brought imported baltimore town part state plausible view therefore words brought imported largely redundant extent refer different activities distinction phrase foreign goods imported connecticut one hand goods brought connecticut goods kinds domestic foreign commercially imported quantity brought limited quantities individuals baggage compare acts laws using phrase imported brought referring ship cargo baggage passengers using word imported referring solely ship cargo even assuming word impost two clauses applied class imports nothing nonsensical reading impost art applicable interstate well foreigntrade frequently case broad grant power one clause restricted another clause moreover state also import goods federal territory congressional power lay impost non foreign trade run afoul art prohibition article vi merely provided state shall lay imposts duties may interfere stipulations treaties entered congress assembled stat article ix provided congress assembled shall sole exclusive right power entering treaties alliances provided treaty commerce shall made whereby legislative power respective shall restrained imposing imposts duties foreigners people subjected prohibiting exportation importation species goods commodities whatsoever stat evident neither article requires reading impost applicable exclusively foreign imports better reading levied imposts individual capacities interfere treaties enacted collective capacity fact two provisions read together suggest existence much broader classes imposts imports exports sub class imposts interfering foreign trade might prohibited absence qualifier later enacted import export clause creates negative inference unqualified constitutional language covered limited prohibition articles ofconfederation indeed new englanders apparently believed virginia duty new england cheese see supra contrary article iv provision imposition duties restriction shall laid state property either stat see salem mass mercury mar general view clause however certainly view several imposed duties interstate trade see supra applied goods actually owned goods grown manufactured within see salem mass mercury mar proper construction part articles confederation state union shall lay tax publick property imported therein remembered congress time confederation formed exporters almost every necessary carrying war clause alluded intended prevent individual state laying duty necessary supplies see also hening virginia statutes large ch pp distinguishing articles property either ofthem articles shall proved growth produce manufacture state shall imported furthermore response concerns inspection exemption might used merely pretext taxing neighboring see farrand mason proposal amended make state inspection laws subject revision controul congress need existence limitation authority tax imports exports suggests commerce clause power referred madison operate limit accord seesupra see also john quincy adams william cranch doc hist possible particular state pay debts power laying imposts duties imports exports shall taken direct taxes may besaid george lee turberville james madison shou prevented raising revenue duties taxes exports bound direct taxation support police government federal republican review constitution proposed late convention complete anti federalist storing ed hereinfafter storing import export clause reducing necessity laying direct taxes vox populi massachusetts gazette storing must confined dry tax polls andestates farrand publish volumes although woodruff available madison notes well perfunctory convention journal burnetts letters published journals continental congress published volume papers james madison tench coxe letter first reprinted published useful readily accessible collec tion various anti federalist writings available say original documents reprinted inthese volumes available woodruff ready access well appreciation documents increased time indeed similarly speculate find improbable convention trusted congress serve referee individual since many necessarily harmed single state impost institutional checks wouldin likelihood sufficient counter revenue temptation congress might faced especially given extensive revenue authority granted directly congress art cl speculation least consistent recorded convention debates roger sherman proposed requirement revenues raised congressionally approved state imposts go federal treasury separate means raising national revenues insure use protectionist impost pretext raising revenues see farrand see also providence gazette country journal reprinting gazette see also sheridan complete dictionary english language ed impost tax toll custom paid johnson dictionary english language ed impost tax toll custom paid taxes imposts upon merchantsdo seldom good king revenue wins hundred loseth shire bacon essays barclay universal english dictionary woodward rev impost toll custom paid goods merchandise blount law dictionary impost tribute tallage custom particularly tax king receives merchandises imported nations may distinguished custom rather profit king raises wares exported sometimes confounded cf oxford english dictionary ed impost tax duty imposition tribute spec customs duty levied merchandise chiefly hist see dewitt letter free citizens commonwealth massachusetts american herald boston storing noting congress shall exclusive power imposts duties imports exports implicitly concurrent power laying excises duties emphasis added letters federal farmer storing distinguishing impost duties laid imported goods may usually collected seaport towns internal taxes poll land taxes excises duties written instruments etc may fix every person species property community essays brutus storing see also farrand noting morris consider dollar per hhd laid tobo virga duty exportation drawback allowed warehouse internal consumption even agree majority particular property tax may property tax name see ante even assume travel across state lines consume services another state renders traveling consumers imports difficult characterize tax issue duty imports rather majority recognizes generally applicable state property tax ante maine grant exemption tax charitable organizations dispense charity primarily maine residents makes tax something less universal make tax even practical effect one levied exclusively even primarily imports see new energy ind limbach maryland louisiana license cases cf davis michigan dept treasury stevens dissenting arguing analogous context fact state may elect grant preference exemption small percentage residents make tax discriminatory