metropolitan
life
ins
ward
argued
october
decided
march
alabama
statute
imposes
substantially
lower
gross
premiums
tax
rate
domestic
insurance
companies
foreign
insurance
companies
statute
permits
foreign
companies
reduce
eliminate
differential
investing
alabama
assets
securities
appellant
foreign
insurance
companies
filed
claims
refunds
taxes
paid
contending
statute
applied
violated
equal
protection
clause
state
commissioner
insurance
denied
claims
consolidated
appeals
county
circuit
several
domestic
companies
intervened
statute
upheld
summary
judgment
ruled
statute
violate
equal
protection
clause
addition
raising
revenue
served
legitimate
state
purposes
encouraging
formation
new
insurance
companies
alabama
capital
investment
foreign
insurance
companies
alabama
assets
securities
distinction
foreign
domestic
companies
rationally
related
purposes
alabama
civil
appeals
affirmed
finding
legitimate
state
purposes
remanded
evidentiary
hearing
issue
rational
relationship
certiorari
alabama
appellants
waived
rights
evidentiary
hearing
entered
judgment
state
intervenors
appellants
equal
protection
challenge
statute
held
alabama
domestic
preference
tax
statute
violates
equal
protection
clause
applied
appellants
pp
circumstances
case
promotion
domestic
business
discriminating
nonresidents
legitimate
state
purpose
western
southern
life
ins
state
board
equalization
california
distinguished
alabama
aim
promote
domestic
industry
purely
completely
discriminatory
designed
favor
domestic
industry
within
state
matter
cost
foreign
corporations
also
seeking
business
alabama
purpose
constitutes
sort
parochial
discrimination
equal
protection
clause
intended
prevent
state
may
constitutionally
favor
residents
taxing
foreign
corporations
higher
rate
solely
residence
although
act
exempts
insurance
industry
commerce
clause
restrictions
purport
limit
applicability
equal
protection
clause
equal
protection
restraints
applicable
even
though
effect
discrimination
similar
type
burden
commerce
clause
also
concerned
pp
encouragement
investment
alabama
assets
securities
legitimate
state
purpose
domestic
insurers
remain
entitled
favorable
tax
rate
regardless
whether
invest
alabama
assets
moreover
since
investment
incentive
provision
enable
foreign
insurers
eliminate
statute
discriminatory
effect
cure
reaffirms
impermissible
classification
based
solely
residence
pp
powell
delivered
opinion
burger
white
blackmun
stevens
joined
filed
dissenting
opinion
brennan
marshall
rehnquist
joined
post
matthew
zinn
argued
cause
appellants
briefs
steven
reed
warren
lightfoot
argued
cause
appellees
brief
appellee
ward
mabry
rogers
phillip
stano
robert
bradford
harry
cole
filed
brief
appellees
american
educators
life
insurance
et
al
briefs
amici
curiae
urging
reversal
filed
state
connecticut
et
al
dennis
roberts
ii
attorney
general
rhode
island
frances
bellotti
attorney
general
massachusetts
gregory
smith
attorney
general
new
hampshire
joseph
lieberman
attorney
general
connecticut
elliot
gerson
deputy
attorney
general
john
haines
assistant
attorney
general
life
insurance
council
new
york
peter
flanagan
briefs
amici
curiae
urging
affirmance
filed
state
alaska
et
al
anthony
celebrezze
attorney
general
ohio
connie
harris
assistant
attorney
general
dave
frohnmayer
attorney
general
oregon
william
gary
deputy
attorney
general
james
mountain
solicitor
general
jim
mattox
attorney
general
texas
henry
robinson
assistant
attorney
general
state
illinois
neil
hartigan
attorney
general
patricia
rosen
kathryn
spalding
assistant
attorneys
general
allstate
insurance
et
al
duane
quaini
florida
association
domestic
insurance
companies
et
al
robert
perkins
samuel
neel
iii
justice
powell
delivered
opinion
case
presents
question
whether
alabama
domestic
preference
tax
statute
code
taxes
insurance
companies
higher
rate
domestic
insurance
companies
violates
equal
protection
clause
since
state
alabama
granted
preference
domestic
insurance
companies
imposing
substantially
lower
gross
premiums
tax
rate
foreign
companies
current
statutory
provisions
foreign
life
insurance
companies
pay
tax
gross
premiums
received
business
conducted
alabama
rate
three
percent
foreign
companies
selling
types
insurance
pay
rate
four
percent
code
domestic
insurance
companies
contrast
pay
rate
one
percent
types
insurance
premiums
result
foreign
insurance
company
type
volume
business
alabama
domestic
company
generally
pay
three
four
times
much
gross
premiums
taxes
domestic
competitor
alabama
domestic
preference
tax
statute
provide
foreign
companies
may
reduce
differential
gross
premiums
taxes
investing
prescribed
percentages
worldwide
assets
specified
alabama
assets
securities
investing
percent
total
assets
alabama
investments
example
foreign
life
insurer
may
reduce
gross
premiums
tax
rate
percent
similarly
foreign
property
casualty
insurer
may
reduce
tax
rate
four
three
percent
smaller
tax
reductions
available
based
investment
smaller
percentage
company
assets
ibid
regardless
much
total
assets
foreign
company
places
alabama
investments
never
reduce
gross
premiums
tax
rate
level
paid
comparable
domestic
companies
entitled
tax
rate
even
investments
state
thus
investment
provision
permits
foreign
insurance
companies
reduce
never
eliminate
discrimination
inherent
domestic
preference
tax
statute
ii
appellants
group
insurance
companies
incorporated
outside
state
alabama
filed
claims
alabama
department
insurance
contending
domestic
preference
tax
statute
applied
violated
equal
protection
clause
sought
refunds
taxes
paid
tax
years
commissioner
insurance
denied
claims
july
appellants
appealed
circuit
montgomery
county
seeking
judgment
declaring
statute
unconstitutional
requiring
commissioner
make
appropriate
refunds
several
domestic
companies
intervened
consolidated
appeals
selecting
two
claims
lead
cases
tried
binding
claimants
summary
judgment
ruled
may
statute
constitutional
relying
opinion
western
southern
life
ins
state
board
equalization
california
ruled
alabama
statute
violate
equal
protection
clause
served
least
two
purposes
addition
raising
revenue
encouraging
formation
new
insurance
companies
alabama
encouraging
capital
investment
foreign
insurance
companies
alabama
assets
governmental
securities
set
forth
statute
app
juris
statement
also
found
distinction
statute
created
foreign
domestic
companies
rationally
related
two
purposes
alabama
legislature
reasonably
believed
classification
promoted
purposes
motion
new
trial
denied
appellants
appealed
civil
appeals
affirmed
circuit
rulings
existence
two
legitimate
state
purposes
remanded
evidentiary
hearing
issue
rational
relationship
concluding
summary
judgment
inappropriate
question
evidence
conflict
appellants
petitioned
alabama
certiorari
affirmance
legitimate
state
purpose
issue
state
intervenors
petitioned
review
remand
order
appellants
waived
right
evidentiary
hearing
issue
whether
statute
classification
bore
rational
relationship
two
purposes
found
circuit
legitimate
requested
final
determination
legal
issues
respect
equal
protection
challenge
statute
denied
certiorari
claims
appellants
waived
rights
evidentiary
hearing
rational
relationship
issue
filed
joint
motion
parties
seeking
rehearing
entry
final
judgment
motion
granted
judgment
entered
state
intervenors
appeal
followed
noted
probable
jurisdiction
reverse
iii
prior
decision
western
southern
life
ins
state
board
equalization
california
supra
jurisprudence
applicability
equal
protection
clause
discriminatory
tax
statutes
somewhat
checkered
history
lincoln
national
life
ins
read
held
privilege
taxes
required
paid
foreign
corporation
permitted
business
within
state
immune
equal
protection
challenge
case
stood
stark
contrast
however
prior
decisions
southern
greene
hanover
fire
ins
harding
well
later
decisions
recognized
equal
protection
clause
placed
limits
forms
discriminatory
taxation
imposed
corporations
solely
residence
see
whyy
glassboro
allied
stores
ohio
bowers
wheeling
steel
glander
western
southern
supra
reviewed
cases
purpose
deciding
whether
permit
equal
protection
challenge
california
statute
imposing
retaliatory
tax
foreign
insurance
companies
business
within
state
home
companies
imposed
similar
tax
california
insurers
entering
borders
concluded
lincoln
surprising
throwback
days
enactment
fourteenth
amendment
incorporation
domestic
corporation
entry
foreign
one
granted
matter
privilege
state
unfettered
discretion
therefore
rejected
longstanding
anachronis
tic
rule
lincoln
explicitly
held
equal
protection
clause
imposes
limits
upon
state
power
condition
right
foreign
corporation
business
within
borders
held
consider
established
whatever
extent
state
authority
exclude
foreign
corporations
business
within
boundaries
authority
justify
imposition
onerous
taxes
burdens
foreign
corporations
imposed
domestic
corporations
unless
discrimination
foreign
domestic
corporations
bears
rational
relation
legitimate
state
purpose
appellants
waived
right
evidentiary
hearing
issue
whether
classification
alabama
domestic
preference
tax
statute
bears
rational
relation
two
purposes
upheld
circuit
question
us
whether
purposes
legitimate
first
purposes
found
trial
legitimate
reason
statute
classification
foreign
domestic
corporations
encourages
formation
new
domestic
insurance
companies
alabama
state
agreeing
civil
appeals
contends
long
held
promotion
domestic
industry
legitimate
state
purpose
survive
equal
protection
scrutiny
contending
relies
series
cases
including
western
southern
said
upheld
discriminatory
taxes
see
bacchus
imports
dias
pike
bruce
church
allied
stores
ohio
bowers
supra
parker
brown
carmichael
southern
coal
coke
board
education
illinois
cases
cited
lend
little
support
state
contention
western
southern
case
principally
relied
upon
hold
general
rule
promotion
domestic
industry
legitimate
state
purpose
equal
protection
analysis
rather
held
california
purpose
enacting
retaliatory
tax
promote
interstate
business
domestic
insurers
deterring
enacting
discriminatory
excessive
taxes
legitimate
one
contrast
alabama
asks
us
approve
purpose
promoting
business
domestic
insurers
alabama
penalizing
foreign
insurers
also
want
business
state
alabama
made
attempt
california
influence
policies
order
enhance
domestic
companies
ability
operate
interstate
rather
erected
barriers
foreign
companies
wish
interstate
business
order
improve
domestic
insurers
ability
compete
home
crucial
distinction
two
cases
lies
fact
alabama
aim
promote
domestic
industry
purely
completely
discriminatory
designed
favor
domestic
industry
within
state
matter
cost
foreign
corporations
also
seeking
business
alabama
purpose
contrary
california
constitutes
sort
parochial
discrimination
equal
protection
clause
intended
prevent
justice
brennan
joined
justice
harlan
observed
concurrence
allied
stores
ohio
bowers
always
held
equal
protection
clause
forbids
state
discriminate
favor
residents
solely
burdening
residents
state
members
federation
unlike
retaliatory
tax
involved
western
southern
burdens
residents
state
imposes
discriminatory
tax
outsiders
domestic
preference
tax
gives
home
team
advantage
burdening
foreign
corporations
seeking
business
within
state
matter
validity
view
state
may
constitutionally
favor
residents
taxing
foreign
corporations
higher
rate
solely
residence
confirmed
long
line
cases
holding
whyy
glassboro
wheeling
steel
glander
hanover
fire
ins
harding
southern
greene
see
reserve
life
ins
bowers
per
curiam
stated
hanover
fire
ins
respect
general
tax
burdens
business
foreign
corporation
stands
equal
classified
domestic
corporations
kind
cases
discriminatory
tax
imposed
state
foreign
corporations
business
within
state
solely
residence
presumably
promote
domestic
industry
within
state
relying
cases
rejecting
lincoln
western
southern
reaffirmed
continuing
viability
equal
protection
clause
means
challenging
statute
seeks
benefit
domestic
industry
within
state
grossly
discriminating
foreign
competitors
state
contends
allied
stores
ohio
bowers
supra
shows
principle
always
held
true
case
domestic
merchandiser
challenged
equal
protection
grounds
ohio
statute
exempted
foreign
corporations
tax
value
merchandise
held
storage
within
state
upheld
tax
finding
purpose
encouraging
foreign
companies
build
warehouses
within
ohio
legitimate
state
purpose
state
contends
case
shows
promotion
domestic
business
legitimate
state
purpose
equal
protection
analysis
disagree
state
interpretation
allied
stores
find
case
inconsistent
cases
rely
agree
holding
allied
stores
state
goal
bringing
new
business
legitimate
often
admirable
allied
stores
however
hold
promotion
domestic
business
discriminating
foreign
corporations
legitimate
case
involves
instead
statute
encourages
nonresidents
competitors
residents
build
warehouses
within
state
discriminatory
tax
involved
favor
residents
burdening
outsiders
rather
granted
nonresident
businesses
exemption
residents
share
since
foreign
domestic
companies
involved
competing
provide
warehousing
services
granting
former
exemption
even
directly
affect
adversely
domestic
companies
subject
tax
facts
allied
stores
inconsistent
holding
promotion
domestic
business
within
state
discriminating
foreign
corporations
wish
compete
business
legitimate
state
purpose
see
brennan
concurring
state
argues
nonetheless
impermissible
view
discriminatory
tax
one
issue
violative
equal
protection
clause
approach
contends
amounts
commerce
clause
rhetoric
equal
protection
clothing
brief
appellee
ward
state
maintains
congress
enacting
act
intended
authorize
impose
taxes
burden
interstate
commerce
insurance
field
tax
issue
must
stand
concerns
much
fundamental
characterized
state
although
act
exempts
insurance
industry
commerce
clause
restrictions
purport
limit
way
applicability
equal
protection
clause
noted
opinion
western
southern
expressly
reaffirmed
viability
equal
protection
restraints
discriminatory
taxes
insurance
context
moreover
state
view
ignores
differences
commerce
clause
equal
protection
analysis
consequent
different
purposes
two
constitutional
provisions
serve
commerce
clause
analysis
state
interest
legitimate
weighed
burden
state
law
impose
interstate
commerce
equal
protection
context
however
state
purpose
found
legitimate
state
law
stands
long
burden
imposes
found
rationally
related
purpose
relationship
difficult
establish
see
western
southern
purpose
legitimate
equal
protection
challenge
may
prevail
long
question
rational
relationship
least
debatable
quoting
carolene
products
two
constitutional
provisions
perform
different
functions
analysis
permissible
scope
state
power
one
protects
interstate
commerce
protects
persons
unconstitutional
discrimination
see
bethlehem
motors
flynt
effect
statute
issue
place
discriminatory
tax
burden
foreign
insurers
desire
business
within
state
thereby
also
incidentally
placing
burden
interstate
commerce
equal
protection
restraints
applicable
even
though
effect
discrimination
case
similar
type
burden
commerce
clause
also
concerned
reaffirmed
importance
equal
protection
clause
insurance
context
western
southern
see
reason
reassessing
view
whatever
light
state
position
cast
acceptance
contention
promotion
domestic
industry
always
legitimate
state
purpose
equal
protection
analysis
eviscerate
equal
protection
clause
context
state
natural
inclination
frequently
prefer
domestic
business
foreign
accept
state
view
discriminatory
tax
valid
state
show
reasonably
intended
benefit
domestic
business
discriminatory
tax
stand
fall
depending
primarily
state
framed
purpose
benefiting
one
group
harming
another
distinction
without
difference
one
rejected
last
term
analogous
context
arising
commerce
clause
bacchus
imports
dias
see
supra
hold
circumstances
case
promotion
domestic
business
discriminating
nonresident
competitors
legitimate
state
purpose
second
purpose
found
courts
legitimate
encouragement
capital
investment
alabama
assets
governmental
securities
specified
statute
agree
legitimate
state
purpose
furthered
discrimination
domestic
insurers
remain
entitled
favorable
rate
tax
regardless
whether
invest
alabama
assets
moreover
investment
incentive
provision
alabama
statute
enable
foreign
insurance
companies
eliminate
discriminatory
effect
statute
matter
much
assets
invest
alabama
foreign
insurance
companies
still
required
pay
higher
gross
premiums
tax
domestic
companies
state
investment
incentive
provision
therefore
cure
reaffirms
statute
impermissible
classification
based
solely
residence
hold
encouraging
investment
alabama
assets
securities
plainly
discriminatory
manner
serves
legitimate
state
purpose
iv
conclude
neither
two
purposes
furthered
alabama
domestic
preference
tax
statute
addressed
circuit
montgomery
county
see
supra
legitimate
equal
protection
clause
justify
imposition
discriminatory
tax
issue
judgment
alabama
accordingly
reversed
case
remanded
proceedings
inconsistent
opinion
ordered
footnotes
domestic
preference
tax
purposes
alabama
defines
domestic
insurer
company
incorporated
alabama
principal
office
chief
place
business
within
state
code
corporation
meet
criteria
characterized
foreign
insurer
two
exceptions
general
rules
concerning
rates
taxation
insurance
companies
annuities
tax
rate
one
percent
foreign
domestic
insurers
code
wet
marine
transportation
insurance
rate
one
percent
foreign
domestic
insurance
companies
metropolitan
life
insurance
new
york
corporation
chosen
represent
life
insurance
claimants
prudential
property
casualty
new
jersey
corporation
chosen
representative
nonlife
claimants
see
app
state
intervenors
advanced
additional
purposes
support
alabama
statute
neither
circuit
civil
appeals
ruled
legitimacy
purposes
question
us
express
view
remand
state
free
advance
arguments
relating
legitimacy
purposes
dissent
finds
failure
resolve
whether
alabama
may
continue
collect
tax
baffling
post
reemphasize
procedural
posture
case
arose
motion
summary
judgment
civil
appeals
upheld
circuit
ruling
two
purposes
identified
legitimate
appellate
remanded
issue
rational
relationship
purposes
found
evidence
conflict
order
obtain
expedited
ruling
appellants
waived
right
evidentiary
hearing
purposes
lower
courts
determined
legitimate
thus
resolve
whether
alabama
may
continue
collect
tax
decide
de
novo
whether
purposes
legitimate
also
whether
statute
classification
bore
rational
relationship
purposes
record
civil
appeals
deemed
inadequate
find
cases
state
relies
also
inapposite
inquiry
bacchus
imports
pike
parker
discussed
whether
promotion
local
industry
valid
state
purpose
commerce
clause
commerce
clause
unlike
equal
protection
clause
integrally
concerned
whether
state
purpose
implicates
local
national
interests
equal
protection
clause
contrast
concerned
whether
state
purpose
impermissibly
discriminatory
whether
discrimination
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interests
central
inquiry
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thus
fact
promotion
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industry
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state
interest
commerce
clause
context
says
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validity
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protection
analysis
see
infra
moreover
neither
bacchus
pike
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state
ability
promote
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industry
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state
may
enact
laws
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powers
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state
may
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business
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armco
hardesty
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interest
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cited
state
simply
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business
carmichael
relates
primarily
validity
state
unemployment
compensation
scheme
board
education
deals
state
ability
regulate
matters
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probate
bowers
one
state
cases
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equal
protection
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tax
discriminates
basis
residence
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versus
foreign
corporations
case
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support
state
contention
promotion
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business
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state
purpose
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competitors
residents
build
warehouses
within
state
see
infra
although
promotion
domestic
business
purpose
advanced
support
taxes
cases
promotion
logically
primary
reason
enacting
discriminatory
taxes
issue
fact
noted
western
southern
legislative
history
act
reveals
act
congress
response
underwriters
congress
intend
thereby
give
power
tax
regulate
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industry
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protection
clause
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limits
state
ability
tax
corporations
see
well
established
corporation
person
within
meaning
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amendment
western
southern
indeed
state
analysis
discrimination
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relation
level
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expense
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question
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post
broad
authority
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promote
regulate
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regulation
may
accomplished
imposing
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taxes
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corporations
solely
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justice
justice
brennan
justice
marshall
justice
rehnquist
join
dissenting
case
presents
simple
question
legitimate
state
use
taxing
power
promote
domestic
insurance
industry
encourage
capital
investment
within
borders
holding
characterized
astonishing
determines
purposes
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holding
unsupported
precedent
subtly
distorts
constitutional
balance
threatening
freedom
state
federal
legislative
bodies
fashion
appropriate
classifications
economic
legislation
disagree
method
analysis
conclusion
respectfully
dissent
alabama
legislature
chosen
impose
higher
tax
insurance
companies
insurance
companies
incorporated
alabama
maintain
principal
place
business
invest
assets
within
state
code
et
seq
tax
seeks
promote
domestic
insurance
industry
capital
investment
alabama
app
juris
statement
metropolitan
life
insurance
company
joined
many
insurers
alleges
discrimination
violates
rights
equal
protection
clause
fourteenth
amendment
provides
state
shall
deny
person
within
jurisdiction
equal
protection
laws
appellants
rely
equal
protection
clause
corporations
citizens
protected
privileges
immunities
clauses
constitution
hemphill
orloff
similarly
claim
commerce
clause
protection
congress
act
stat
amended
et
explicitly
suspended
commerce
clause
restraints
state
taxation
insurance
placed
insurance
regulation
firmly
within
purview
several
western
southern
life
ins
state
board
equalization
california
precedents
impose
heavy
burden
challenge
local
economic
regulation
solely
equal
protection
clause
grounds
context
jurisprudence
requires
us
defer
legislature
judgment
classification
rationally
related
legitimate
state
purpose
yet
evades
careful
framework
analysis
melding
proper
inquiry
regarding
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purpose
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purpose
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judgment
tactic
enables
characterize
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goals
legitimated
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concededly
rational
means
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taxation
selected
legislature
unorthodox
approach
leads
error
gives
cursory
attention
factual
legal
bases
supporting
state
purposes
ignores
precedent
significant
evidence
record
establishing
legitimacy
troubling
discovers
equal
protection
clause
implied
prohibition
classifications
whose
purpose
give
home
team
advantage
interstate
competitors
even
congress
authorized
advantages
ante
overlooks
unequivocal
language
prior
decisions
unless
classification
trammels
fundamental
personal
rights
drawn
upon
inherently
suspect
distinctions
race
religion
alienage
decisions
presume
constitutionality
statutory
discriminations
require
classification
challenged
rationally
related
legitimate
state
interest
new
orleans
dukes
see
lehnhausen
lake
shore
auto
parts
judicial
deference
strongest
tax
classification
alleged
infringe
right
equal
protection
taxation
even
fields
legislatures
possess
greatest
freedom
classification
madden
kentucky
public
interest
served
one
business
may
left
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another
taxed
order
promote
one
restrict
suppress
carmichael
southern
coal
coke
citations
omitted
emphatically
noted
allied
stores
ohio
bowers
citations
omitted
repeatedly
held
appears
entirely
settled
statute
encourages
location
within
state
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protection
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amendment
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settled
classification
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equal
protection
clause
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amendment
state
facts
reasonably
conceived
sustain
appellants
waived
right
evidentiary
hearing
conceded
alabama
classification
rationally
related
purposes
encouraging
formation
domestic
insurance
companies
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services
capital
state
thus
issue
dispute
legitimacy
purposes
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obviously
legitimate
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seek
promote
local
business
attract
capital
investment
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purposes
animate
wide
range
legislation
majority
evades
obvious
refusing
acknowledge
factual
background
bearing
legitimacy
state
purpose
address
many
collateral
public
benefits
advanced
alabama
instead
dismisses
appellees
arguments
merely
stating
ruled
courts
ante
point
fact
full
range
purposes
documented
also
argued
documented
alabama
circuit
see
record
vols
found
least
two
purposes
addition
raising
revenue
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formation
new
insurance
companies
alabama
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capital
investment
foreign
insurance
companies
alabama
assets
governmental
securities
set
forth
statute
app
juris
statement
emphasis
added
appellants
concede
purposes
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achieving
larger
set
purposes
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premise
domestic
insurance
companies
whole
benefit
state
ways
foreign
companies
brief
appellants
event
settled
law
appellee
may
assert
argument
support
judgment
favor
regardless
whether
relied
upon
dandridge
williams
failure
actually
resolve
whether
alabama
may
continue
collect
tax
see
ante
baffling
since
appellants
took
exceptional
step
conceding
factual
issues
assure
speedy
resolution
numerous
pending
lawsuits
disruptive
industry
stability
see
brief
state
alaska
et
al
amici
curiae
precedents
condone
miserly
approach
review
statutes
adjusting
economic
burdens
see
allied
stores
ohio
bowers
supra
mcgowan
maryland
carolene
products
borden
farm
products
baldwin
consistently
reviewed
validity
statutes
based
whatever
may
reasonably
purpose
policy
state
legislature
adopting
proviso
allied
stores
ohio
bowers
supra
inquiry
turn
appellees
claim
alabama
insurance
tax
addition
raising
revenue
promoting
investment
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formation
new
domestic
insurance
companies
enables
compete
many
large
multistate
insurers
currently
occupy
alabama
insurance
market
app
economic
studies
submitted
state
document
differences
two
classes
insurers
directly
relevant
alabama
citizens
see
foreign
insurers
typically
concentrate
affluent
high
volume
urban
markets
offer
standardized
national
policies
contrast
domestic
insurers
intervenors
american
educators
life
insurance
company
booker
washington
life
insurance
company
likely
serve
alabama
rural
areas
write
industrial
burial
policies
offered
larger
national
companies
additionally
appellees
argue
persuasively
alabama
readily
regulate
domestic
insurers
effectively
safeguard
solvency
insurers
domiciled
principal
places
business
ignoring
policy
considerations
insists
alabama
seeks
benefit
local
business
purpose
labels
invidious
yet
classification
chosen
state
shown
actually
promote
public
welfare
strong
evidence
legitimate
state
purpose
see
note
taxing
corporations
western
southern
equal
protection
analysis
stan
rev
regard
justice
frankfurter
wisely
observed
great
divide
equal
protection
decisions
lies
difference
emphasizing
actualities
abstractions
legislation
recognize
marked
differences
exist
fact
living
law
disregard
practical
differences
concentrate
abstract
identities
lifeless
logic
morey
doud
dissenting
ii
policy
favoring
local
concerns
state
regulation
taxation
insurance
majority
condemns
illegitimate
merely
recent
invention
initiated
regulation
business
insurance
early
see
report
comptroller
general
issues
needed
improvements
state
regulation
insurance
business
gao
report
gao
report
however
overruled
long
line
cases
holding
business
insurance
intrastate
activity
beyond
scope
commerce
clause
underwriters
decision
provoked
widespread
concern
longer
able
engage
taxation
effective
regulation
insurance
industry
congress
moved
quickly
enacting
act
within
year
decision
underwriters
paul
fire
marine
insurance
barry
see
cong
rec
remarks
ferguson
remarks
ellender
drafters
act
sensitive
concerns
alabama
vainly
seeks
bring
attention
greater
responsiveness
local
insurance
companies
local
conditions
different
insurance
needs
rural
industrial
special
advantages
constraints
regulation
importance
insurance
license
fees
taxes
major
source
state
revenues
see
hearings
senate
subcommittee
judiciary
letter
gov
sharpe
south
dakota
stressing
role
domestic
insurers
provide
poor
man
rural
policies
adapted
farming
concerns
cong
rec
remarks
vorhis
observed
shortly
afterward
bviously
congress
purpose
broadly
give
support
existing
future
state
systems
regulating
taxing
business
insurance
prudential
insurance
benjamin
paul
fire
marine
insurance
barry
supra
majority
opinion
correctly
notes
congress
intend
act
give
power
tax
regulate
insurance
industry
already
possessed
legislative
history
cited
majority
ante
relates
differential
taxation
decisions
invalidated
state
taxes
contracts
insurance
entered
outside
state
jurisdiction
see
fails
mention
time
act
consideration
taxing
schemes
alabama
arizona
arkansas
illinois
kansas
kentucky
maine
michigan
mississippi
ohio
oklahoma
oregon
south
dakota
tennessee
texas
washington
wisconsin
incorporated
tax
differentials
favoring
domestic
insurers
see
app
doubt
congress
intent
encompassed
taxes
discriminate
favor
local
insurers
dispelled
prudential
insurance
benjamin
cf
note
congressional
consent
discriminatory
state
legislation
colum
rev
discussing
issues
constitutional
power
posed
act
foreign
insurer
challenged
tax
annual
gross
premiums
imposed
foreign
domestic
insurers
condition
renewal
license
business
congress
foreign
insurer
argued
powerless
sanction
tax
issue
commerce
clause
force
forbids
discriminatory
state
taxation
unanimous
rejected
argument
exacting
gross
premium
tax
foreign
insurers
invalid
somehow
technically
inherently
discriminatory
character
concluded
act
effect
clearly
sustain
exaction
done
without
violating
constitutional
provision
emphasis
added
benjamin
expressly
noted
nothing
equal
protection
clause
forbade
state
enact
law
tax
issue
regard
relied
part
hanover
fire
ins
harding
decision
explicitly
recognized
differential
taxation
revenues
foreign
corporations
may
arbitrary
without
reasonable
basis
see
western
southern
life
ins
state
board
equalization
california
commerce
clause
benjamin
emphasized
street
encompasses
congressional
power
discriminate
interstate
commerce
favor
local
trade
subject
restrictions
placed
upon
authority
constitutional
provisions
congress
acted
concert
effect
policy
favoring
local
concerns
action
must
upheld
unless
unequivocally
exceeds
explicit
compelling
limitation
imposed
constitutional
provision
provisions
designed
intended
outlaw
action
taken
entirely
constitutional
framework
recent
decision
western
southern
way
undermines
force
analysis
benjamin
western
southern
confirms
differential
premium
taxes
immune
review
privilege
taxes
also
teaches
constitution
requires
discrimination
domestic
foreign
corporations
bear
rational
relationship
legitimate
state
purpose
benjamin
clearly
recognized
differentially
taxing
foreign
insurers
promote
local
insurance
industry
legitimate
state
purpose
completely
consonant
congress
purpose
act
contemporary
realities
insurance
regulation
taxation
continue
justify
uniquely
local
perspective
insurance
regulation
taxation
must
serve
local
social
policies
including
assuring
solvency
reliability
companies
business
state
providing
special
protection
might
denied
insurance
free
market
urban
poor
small
businesses
family
farms
gao
report
state
insurance
regulation
hearing
subcommittee
antitrust
monopoly
business
rights
senate
committee
judiciary
hereinafter
insurance
regulation
currently
least
employ
combination
investment
incentives
differential
premium
taxes
favoring
domestic
insurers
encourage
local
investment
policyholders
premiums
partially
shelter
smaller
domestic
insurers
competition
large
multistate
companies
app
state
insurance
commissions
vary
widely
manpower
expertise
gao
report
practice
state
incorporation
exercises
primary
oversight
solvency
insurers
see
generally
dunne
risk
reality
reason
financial
services
deregulation
state
legislative
perspective
ins
reg
prepared
conference
insurance
legislators
see
code
supp
rev
ch
power
examine
books
domestic
insurers
code
et
seq
rev
ch
commissioner
authority
assume
control
prevent
insolvency
see
generally
stat
ch
prefatory
committee
comment
pp
noting
lesser
control
nondomestic
financial
operations
even
state
incorporation
efforts
regulate
multistate
insurer
may
seriously
hampered
difficulty
gaining
access
records
assets
dunne
supra
thus
security
alabama
citizens
purchase
insurance
companies
may
depend
part
diligence
another
state
insurance
commissioner
alabama
authority
limited
influence
event
financial
failure
foreign
insurer
state
may
difficulty
levying
assets
see
south
carolina
ex
rel
phoenix
life
ins
mcmaster
since
state
maintains
insurance
guarantee
fund
domestic
insurers
multistate
insurer
admitted
business
may
ultimately
forced
absorb
local
policyholders
losses
dunne
supra
many
sharply
criticized
piecemeal
system
see
gao
report
schmalz
insurance
exemption
modified
successfully
aba
antitrust
congress
resisted
suggestions
modify
act
permit
greater
federal
intervention
see
gao
report
insurance
regulation
supra
ignore
exigencies
contemporary
insurance
regulation
outlined
simply
might
prefer
uniform
federal
regulation
given
distinctions
ease
regulation
services
rendered
foreign
domestic
insurers
dismiss
illegitimate
state
goal
promoting
healthy
local
insurance
industry
sensitive
regional
differences
composed
companies
agree
subordinate
alabama
commissioner
control
maintain
principal
place
business
within
alabama
borders
though
economists
might
dispute
efficacy
alabama
tax
arties
challenging
legislation
equal
protection
clause
prevail
long
evident
considerations
presented
legislature
may
take
judicial
notice
question
least
debatable
western
southern
life
ins
state
board
equalization
california
quoting
carolene
products
moreover
appellants
waived
right
challenge
tax
measure
effectiveness
iii
despite
abundant
evidence
legitimate
state
purpose
majority
condemns
alabama
tax
purely
completely
discriminatory
sort
parochial
discrimination
equal
protection
clause
intended
prevent
ante
apparently
majority
views
favoritism
domestic
commercial
entities
inherently
suspect
majority
ignores
long
line
decisions
past
hesitated
apply
rational
basis
test
regulatory
classifications
distinguish
domestic
corporations
burden
foreign
interests
protect
local
concerns
always
recognized
certain
legitimate
restrictions
policies
definition
discrimination
nonresidents
inhere
arlington
county
board
richards
per
curiam
example
state
incorporation
principal
place
business
affect
state
ability
regulate
exercise
jurisdiction
state
may
validly
discriminate
foreign
domestic
entities
see
searle
cohn
difficulty
obtaining
jurisdiction
nonresident
corporation
provides
rational
basis
excepting
corporations
statute
limitations
metropolitan
casualty
ins
brownell
domicile
insurer
relevant
statute
limitations
foreign
insurers
offices
funds
generally
located
outside
state
board
education
illinois
state
greater
control
domestic
foreign
nonprofit
corporations
justifies
discriminatory
tax
state
may
use
taxing
power
entice
useful
foreign
industry
see
allied
stores
ohio
bowers
make
residence
within
boundaries
attractive
see
zobel
williams
brennan
concurring
though
measures
might
run
afoul
commerce
clause
one
disputes
state
may
enact
laws
pursuant
police
powers
purpose
effect
encouraging
domestic
industry
bacchus
imports
dias
western
southern
life
ins
state
board
equalization
california
supra
cf
edgar
mite
powell
concurring
part
noting
state
interest
protecting
regionally
based
corporations
acquisition
foreign
corporations
moreover
held
dormant
commerce
clause
context
state
may
provide
subsidies
rebates
domestic
foreign
enterprises
rationally
believes
former
contribute
state
welfare
ways
latter
hughes
alexandria
scrap
although
divided
circumstances
dormant
commerce
clause
allows
measures
see
brennan
dissenting
surely
dispute
constitutionally
permitted
congress
affirmatively
authorized
promote
local
business
concerns
free
commerce
clause
constraints
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commerce
clause
equal
protection
clause
bars
congress
enacting
authorizing
enact
legislation
protect
industry
one
state
disadvantageous
competition
less
stringently
regulated
businesses
hodel
indiana
see
also
western
southern
supra
congressional
approval
may
promote
domestic
insurers
seeking
deter
enacting
discriminatory
excessive
taxes
majority
attempts
distinguish
precedents
unconvincing
first
majority
suggests
state
purpose
might
legitimate
purposes
commerce
clause
somehow
illegitimate
purposes
equal
protection
clause
basis
advanced
theory
basis
exists
test
legitimate
state
purpose
must
whether
addresses
valid
state
concerns
suggest
purpose
legitimacy
changes
according
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cited
complaint
merely
another
pretext
escape
clear
message
precedents
next
majority
asserts
state
may
constitutionally
favor
residents
taxing
foreign
corporations
higher
rate
solely
residence
citing
cases
rejected
discriminatory
ad
valorem
property
taxes
defended
taxes
privilege
business
ante
see
whyy
glassboro
wheeling
steel
glander
hanover
fire
ins
harding
southern
greene
decisions
addressed
western
southern
classifications
characterized
impermissibly
discriminatory
rest
differences
pertinent
subject
respect
classification
made
quoting
power
manufacturing
saunders
majority
concedes
none
decisions
intimates
tax
statutes
issue
decisions
rested
relevant
differences
domestic
foreign
corporations
purposes
raising
revenue
corporations
expense
fact
noted
several
opinions
foreign
corporations
may
validly
taxed
higher
rate
classification
based
relevant
distinction
distinction
however
demonstrated
even
alleged
see
whyy
glassboro
supra
case
exemption
withheld
reason
foreign
corporation
failure
inability
benefit
state
measure
domestic
nonprofit
corporations
wheeling
steel
glander
supra
inequality
slightest
difference
ohio
relation
decisive
transaction
southern
greene
supra
parties
conceded
business
foreign
domestic
corporations
precisely
lacking
threshold
requirement
articulated
distinction
relevant
asserted
purpose
classifications
issue
decisions
never
survived
rational
basis
scrutiny
analysis
even
attempted
precedents
answer
question
posed
case
whether
legislature
may
adopt
differential
tax
treatment
domestic
foreign
insurers
simply
raise
additional
revenue
purpose
affecting
market
instrument
economic
social
engineering
hartman
federal
limitations
state
local
taxation
majority
suggestion
cases
necessarily
decided
issue
us
promotion
domestic
business
logically
primary
reason
enacting
discriminatory
taxes
issue
cited
cases
mere
speculation
see
ante
treating
cases
apposite
authority
majority
closes
eyes
facts
alabama
tax
higher
rate
solely
basis
residence
taxes
insurers
domestic
well
foreign
maintain
principal
place
business
substantial
assets
alabama
based
conceded
distinctions
contributions
insurers
class
state
insurance
objectives
majority
obscures
issue
observing
given
foreign
insurance
company
type
volume
business
alabama
domestic
company
pay
higher
tax
ante
precedents
tax
classifications
need
merely
res
upon
reasonable
consideration
difference
policy
allied
stores
ohio
bowers
rational
basis
scrutiny
require
classification
mathematically
precise
every
foreign
insurer
every
domestic
company
fit
perfection
general
profile
classification
based
equal
protection
clause
demand
surveyor
precision
fashioning
classifications
hughes
alexandria
scrap
iv
alabama
classification
bears
rational
relationship
legitimate
purpose
precedents
demand
sustained
avoids
clear
directive
remarkable
evasive
tactic
simply
declares
ends
promoting
domestic
insurance
industry
attracting
investments
state
accomplished
means
discriminatory
taxation
legitimate
state
purposes
bold
assertion
marks
drastic
unfortunate
departure
established
equal
protection
doctrine
collapsing
two
prongs
rational
basis
test
one
arrives
ultimate
issue
whether
means
constitutional
without
ever
engaging
deferential
inquiry
adopted
brake
judicial
impeachment
legislative
policy
choices
addition
unleashing
undisciplined
form
equal
protection
clause
scrutiny
approach
today
serious
implications
authority
congress
commerce
clause
groping
basis
radical
departure
equal
protection
analysis
draws
heavily
justice
brennan
concurring
opinion
allied
stores
ohio
bowers
supra
support
argument
equal
protection
clause
forbids
state
discriminate
favor
residents
solely
burdening
residents
state
members
federation
ante
quoting
noted
western
southern
justice
brennan
interpretation
adopted
subsequently
required
rational
basis
discrimination
interests
context
equal
protection
litigation
importantly
extent
today
purports
find
equal
protection
clause
instrument
federalism
entirely
misses
point
justice
brennan
analysis
justice
brennan
reasoned
constitution
furnishes
structure
operation
respect
national
government
respect
equal
protection
clause
among
roles
operates
maintain
principle
federalism
favoring
local
business
end
might
rational
antithetical
federalism
accepting
arguendo
interpretation
shown
measure
issue
benefit
local
business
end
serves
important
ulterior
goals
moreover
federalism
component
equal
protection
fully
vindicated
congress
explicitly
validated
parochial
focus
surely
equal
protection
clause
intended
supplant
commerce
clause
foiling
congress
decision
commerce
powers
affirmatively
permit
measure
parochial
favoritism
necessary
healthy
federation
white
massachusetts
council
construction
employers
view
equal
protection
clause
reconciled
act
decisions
western
southern
benjamin
western
southern
established
state
may
validly
tax
corporations
higher
rate
goal
promote
ability
domestic
businesses
compete
interstate
markets
nevertheless
today
concludes
converse
policy
forbidden
striking
legislation
whose
purpose
encourage
intrastate
activities
local
business
concerns
permitting
compete
effectively
home
turf
essence
declares
excuse
unequal
burden
foreign
insurers
state
purpose
foster
domestic
insurers
activities
unequal
burden
unconstitutional
employed
policy
places
higher
social
value
domestic
insurer
home
state
interstate
activities
conclusion
drawn
commerce
clause
textual
source
constitutional
restrictions
state
interference
interstate
competition
reliance
commerce
clause
course
unavailing
view
act
instead
engrafts
economic
values
equal
protection
clause
beyond
guarding
arbitrary
irrational
discrimination
interpreted
today
clause
prohibits
effectuation
economic
policies
even
sanctioned
congress
elevate
local
concerns
interstate
competition
ante
constitution
intended
embody
particular
economic
theory
made
people
fundamentally
differing
views
lochner
new
york
holmes
dissenting
heyday
economic
due
process
justice
holmes
warned
courts
careful
extend
express
prohibitions
constitution
beyond
obvious
meaning
reading
conceptions
public
policy
particular
may
happen
entertain
tyson
brother
banton
holmes
dissenting
joined
brandeis
doctrine
adopted
majority
threatens
freedom
also
federal
government
formulate
economic
policy
dangers
discerning
equal
protection
clause
prohibition
barriers
interstate
business
irrespective
commerce
clause
commerce
clause
flexible
tool
economic
policy
congress
may
use
sees
fit
letting
lie
dormant
invoking
limit
well
promote
free
flow
commerce
doctrines
equal
protection
constitutional
limits
constrain
acts
federal
state
legislatures
alike
see
califano
webster
cohen
congressional
power
validate
unconstitutional
state
laws
forgotten
solution
old
enigma
stan
rev
analysis
casts
shadow
numerous
congressional
enactments
adopted
federal
policy
type
parochial
favoritism
today
finds
unconstitutional
white
massachusetts
council
construction
employers
supra
contrary
reasoning
benjamin
today
indicates
equal
protection
clause
stands
independent
barrier
courts
determine
either
congress
state
ventured
wrong
direction
become
judicial
fiat
street
commerce
clause
nothing
constitution
past
decisions
supports
forcing
economic
straitjacket
federal
system
today
opinion
charts
ominous
course
hope
unfortunate
adventure
away
safety
precedents
isolated
episode
thought
finally
accepted
judiciary
may
sit
superlegislature
judge
wisdom
desirability
legislative
policy
determinations
made
areas
neither
affect
fundamental
rights
proceed
along
suspect
lines
local
economic
sphere
invidious
discrimination
wholly
arbitrary
act
stand
consistently
fourteenth
amendment
new
orleans
dukes
citations
omitted
industrial
insurance
trade
term
low
policy
typically
sold
maintained
home
collection
monthly
weekly
premiums
alabama
currently
industrial
insurance
force
state
burial
insurance
another
form
insurance
popular
rural
alabama
offered
exclusively
local
insurers
contrast
metropolitan
life
like
many
multistate
insurers
discontinued
writing
even
policies
face
values
app
cited
authority
arguably
addressed
issue
raised
instant
case
per
curiam
reversal
remand
without
opinion
decision
upholding
discriminatory
ad
valorem
tax
foreign
insurer
fixtures
tangible
property
see
reserve
life
ins
bowers
reversal
remand
enigmatic
even
summary
affirmance
precedential
value
precise
issues
necessarily
presented
necessarily
decided
mandel
bradley
decisions
without
opinion
may
equated
opinion
treating
question
merits
see
edelman
jordan
indeed
upon
fuller
consideration
issue
plenary
review
hesitated
discard
rule
line
summary
affirmances
may
appear
established
fusari
steinberg
burger
concurring