maryland
louisiana
argued
january
decided
may
original
action
several
joined
federal
energy
regulatory
commission
ferc
number
pipeline
companies
challenge
constitutionality
louisiana
tax
first
use
natural
gas
brought
louisiana
previously
subjected
taxation
another
state
primary
effect
tax
imposed
pipeline
companies
gas
produced
federal
outer
continental
shelf
ocs
piped
processing
plants
louisiana
part
eventually
sold
consumers
tax
statute
act
well
provisions
louisiana
statutes
provides
number
exemptions
credits
tax
whereby
louisiana
consumers
ocs
gas
part
burdened
tax
uniformly
applies
gas
moving
state
section
act
declares
tax
shall
deemed
cost
associated
uses
made
owner
preparation
marketing
natural
gas
prohibits
attempt
allocate
cost
tax
party
except
ultimate
consumer
special
master
filed
reports
including
one
recommending
louisiana
motion
dismiss
jurisdictional
grounds
denied
plaintiff
motion
judgment
pleadings
denied
evidentiary
hearings
conducted
exceptions
filed
reports
held
louisiana
exceptions
special
master
recommendation
motion
dismiss
denied
rejected
pp
louisiana
tax
imposed
pipelines
passed
ultimate
consumer
thus
plaintiff
major
purchasers
natural
gas
whose
cost
increased
direct
result
imposition
tax
directly
affected
substantial
real
way
justify
exercise
original
jurisdiction
art
iii
cl
constitution
provides
jurisdiction
cases
state
shall
party
supp
iii
provides
shall
original
exclusive
jurisdiction
controversies
two
jurisdiction
also
supported
plaintiff
interests
parens
patriae
acting
protect
citizens
substantial
economic
injury
presented
imposition
tax
pennsylvania
west
virginia
pp
case
appropriate
one
exercise
exclusive
jurisdiction
even
though
actions
pending
louisiana
constitutional
issues
raised
presented
neither
plaintiff
ferc
named
party
state
actions
sought
intervene
therein
louisiana
tax
affecting
millions
consumers
implicates
serious
important
concerns
federalism
fully
accord
purposes
reach
original
jurisdiction
exercise
original
jurisdiction
also
justified
tax
affects
interests
administration
ocs
area
case
therefore
appropriate
one
exercise
nonexclusive
original
jurisdiction
supp
iii
suits
brought
state
arizona
new
mexico
distinguished
pp
plaintiffs
exceptions
special
master
recommendation
judgment
pleadings
denied
pending
evidentiary
hearings
sustained
pp
section
louisiana
act
violates
supremacy
clause
natural
gas
act
determining
pipeline
producer
costs
task
ferc
first
instance
subject
judicial
review
exercising
authority
regulate
determination
proper
allocation
costs
associated
interstate
sale
natural
gas
consumers
ferc
normally
allocates
part
processing
costs
marketable
hydrocarbons
extracted
course
processing
dried
gas
insisting
owners
hydrocarbons
bear
fair
share
expense
associated
processing
rather
passing
costs
gas
consumers
however
provides
amount
louisiana
tax
cost
associated
uses
made
owner
preparation
marketing
natural
gas
forecloses
owner
seeking
reimbursement
payment
tax
third
party
purchaser
gas
even
though
third
party
may
owner
marketable
hydrocarbons
extracted
processing
thus
louisiana
statute
inconsistent
federal
scheme
must
give
way
cf
northern
natural
gas
state
corporation
kansas
pp
tax
unconstitutional
commerce
clause
flow
gas
ocs
wells
processing
plants
louisiana
interstate
pipelines
ultimate
consumers
constitutes
interstate
commerce
even
though
interrupted
certain
events
louisiana
continual
flow
gas
interstate
commerce
tax
impermissibly
discriminates
interstate
commerce
favor
local
interests
necessary
result
various
tax
credits
exclusions
provided
act
louisiana
statutes
whereby
louisiana
consumers
ocs
gas
substantially
protected
impact
tax
whereas
ocs
gas
moving
state
burdened
tax
tax
justified
compensatory
tax
compensating
effect
state
severance
tax
local
production
natural
gas
since
louisiana
sovereign
interest
compensated
severance
resources
federally
owned
ocs
land
pp
white
delivered
opinion
burger
brennan
stewart
marshall
blackmun
stevens
joined
burger
filed
concurring
opinion
post
rehnquist
filed
dissenting
opinion
post
powell
took
part
consideration
decision
case
stephen
sachs
attorney
general
maryland
argued
cause
plaintiffs
briefs
david
feldman
diana
gribbon
motz
robert
zarnoch
assistant
attorneys
general
maryland
tyrone
fahner
attorney
general
illinois
hercules
bolos
special
assistant
attorney
general
thomas
swabowski
assistant
attorney
general
theodore
sendak
attorney
general
indiana
william
daily
robert
wente
deputy
attorneys
general
francis
bellotti
attorney
general
massachusetts
alan
mandl
assistant
attorney
general
frank
kelley
attorney
general
michigan
robert
derengoski
solicitor
general
arthur
keskey
john
dempsey
assistant
attorneys
general
robert
abrams
attorney
general
new
york
shirley
siegel
solicitor
general
paulann
caplovitz
richard
golden
assistant
attorneys
general
dennis
roberts
ii
attorney
general
rhode
island
stephen
lichatin
iii
assistant
attorney
general
bronson
la
follette
attorney
general
wisconsin
charles
bleck
assistant
attorney
general
steven
schur
stuart
smith
argued
cause
intervenors
et
al
briefs
solicitor
general
mccree
jerome
feit
paul
douglas
frank
peragine
argued
cause
intervenor
pipeline
companies
briefs
paul
simon
mcvea
oliver
william
brackett
daniel
collins
arthur
waechter
herschel
abbott
gene
lafitte
john
wilson
ernest
edwards
margaret
tribble
james
napper
ii
melvin
richter
eugene
gressman
robert
pugh
argued
cause
defendant
briefs
william
guste
attorney
general
louisiana
carmack
blackmon
assistant
attorney
general
william
broadhurst
frederick
moring
filed
brief
associated
gas
distributors
amicus
curiae
justice
white
delivered
opinion
original
action
several
joined
number
pipeline
companies
challenge
constitutionality
louisiana
tax
imposed
certain
uses
natural
gas
brought
louisiana
principally
outer
continental
shelf
ocs
violative
supremacy
clause
commerce
clause
constitution
lands
beneath
gulf
mexico
large
reserves
oil
natural
gas
initially
reserves
developed
due
technological
difficulties
associated
offshore
drilling
first
drilling
rig
constructed
coast
louisiana
advent
new
technologies
offshore
drilling
become
commonplace
exploration
development
ocs
gulf
mexico
become
large
industries
providing
substantial
percentage
natural
gas
used
country
gas
extracted
lands
underlying
gulf
piped
refining
plants
located
coastal
portions
louisiana
gas
dried
liquefiable
hydrocarbons
gathered
removed
way
ultimate
distribution
consumers
estimated
ocs
gas
processed
louisiana
eventually
sold
consumers
remainder
consumed
within
louisiana
contractual
arrangements
producer
gas
pipeline
companies
vary
often
producer
sells
gas
pipeline
companies
wellhead
although
producer
may
retain
interest
extractable
components
producers
however
retain
full
ownership
rights
simply
pay
flat
fee
use
pipeline
companies
facilities
ownership
control
large
reserves
natural
gas
much
disputed
louisiana
applied
principle
holding
california
possesses
paramount
rights
lands
beneath
pacific
ocean
seaward
california
mark
offshore
areas
adjacent
louisiana
congress
passed
submerged
lands
act
ceding
federal
interest
lands
within
three
miles
coast
confirming
federal
government
interest
area
seaward
limit
see
louisiana
maine
year
congress
passed
outer
continental
shelf
lands
act
ocs
act
declared
subsoil
seabed
outer
continental
shelf
appertain
subject
jurisdiction
control
power
disposition
ocs
act
also
established
procedures
federal
leasing
ocs
land
develop
mineral
resources
passage
acts
established
respective
legal
interests
parties
extensive
litigation
establish
legal
boundaries
federal
ocs
domain
see
generally
louisiana
detailing
history
sometimes
strained
controversy
louisiana
concerning
ocs
lands
louisiana
legislature
enacted
tax
seven
cents
per
thousand
cubic
feet
natural
gas
first
use
gas
imported
louisiana
previously
subjected
taxation
another
state
la
rev
stat
ann
west
supp
act
tax
imposed
precisely
equal
severance
tax
state
imposes
louisiana
gas
producers
tax
owed
owner
gas
time
first
taxable
use
occurs
within
louisiana
ocs
gas
brought
ashore
owned
pipeline
companies
rest
producers
since
impose
severance
tax
acknowledged
primary
effect
tax
gas
produced
federal
ocs
area
piped
processing
plants
located
within
louisiana
estimated
louisiana
receive
least
million
annual
receipts
tax
stated
purpose
tax
reimburse
people
louisiana
damages
state
waterbottoms
barrier
islands
coastal
areas
resulting
introduction
natural
gas
louisiana
areas
subject
state
taxes
well
compensate
costs
incurred
state
protecting
resources
moreover
tax
designed
equalize
competition
gas
produced
louisiana
subject
state
severance
tax
seven
cents
per
thousand
cubic
feet
gas
produced
elsewhere
subject
severance
tax
ocs
gas
act
specified
number
different
uses
justifying
imposition
tax
including
sale
processing
transportation
use
manufacturing
treatment
ascertainable
action
point
within
state
act
well
provisions
found
elsewhere
state
statutes
provided
number
exemptions
credits
tax
severance
tax
credit
provided
taxpayer
subject
tax
entitled
direct
tax
credit
louisiana
severance
tax
owed
connection
extraction
natural
resources
within
state
la
rev
stat
ann
west
supp
second
municipal
electric
generating
plants
natural
gas
distributing
services
located
within
louisiana
well
direct
purchaser
gas
used
consumption
directly
purchaser
provided
tax
credits
louisiana
taxes
upon
showing
fuel
costs
electricity
generation
natural
gas
distribution
consumption
increased
direct
result
increases
transportation
marketing
costs
natural
gas
delivered
federal
domain
outer
continental
shelf
implicitly
includes
increases
resulting
tax
la
rev
stat
ann
west
supp
furthermore
imported
natural
gas
used
drilling
oil
gas
within
state
exempted
tax
la
rev
stat
ann
west
supp
thus
louisiana
consumers
ocs
gas
part
burdened
tax
uniformly
apply
gas
moving
state
act
also
purported
establish
legal
effect
tax
terms
defining
proper
allocation
tax
among
potentially
liable
parties
specifically
act
declared
tax
shall
deemed
cost
associated
uses
made
owner
preparation
marketing
natural
gas
contract
attempted
allocate
cost
tax
party
except
ultimate
consumer
declared
public
policy
unenforceable
extent
ibid
march
eight
filed
motion
leave
file
complaint
original
jurisdiction
pursuant
art
iii
constitution
complaint
sought
declaratory
judgment
tax
unconstitutional
commerce
clause
art
cl
supremacy
clause
art
vi
cl
clause
art
cl
impairment
contracts
clause
art
cl
equal
protection
clause
fourteenth
amendment
plaintiff
also
sought
injunctive
relief
louisiana
agents
collecting
tax
respect
gas
interstate
commerce
well
refund
taxes
already
collected
granted
plaintiffs
motion
leave
file
june
subsequently
usual
appointed
special
master
facilitate
handling
suit
date
special
master
issued
two
reports
first
report
dated
may
special
master
recommended
approve
motions
new
jersey
federal
energy
regulatory
commission
ferc
pipeline
companies
intervene
plaintiffs
master
second
report
issued
september
essentially
made
two
recommendations
first
master
recommended
deny
louisiana
motion
dismiss
reject
submissions
plaintiff
standing
bring
action
case
appropriate
one
exercise
original
jurisdiction
second
plaintiff
motion
judgment
pleadings
grounds
tax
unconstitutional
face
special
master
recognizing
statute
constitutionally
suspect
certain
respects
recommended
motion
denied
evidentiary
hearings
conducted
heard
oral
argument
exceptions
filed
reports
ii
initially
must
resolve
louisiana
contention
rejected
special
master
case
dismissed
support
motion
louisiana
presents
two
principal
arguments
first
louisiana
contends
plaintiff
lack
standing
bring
suit
original
jurisdiction
second
louisiana
argues
even
bare
requirements
exercise
original
jurisdiction
met
case
appropriate
one
entertain
certain
pending
actions
louisiana
constitutional
issues
sought
presented
may
addressed
see
arizona
new
mexico
see
also
ohio
wyandotte
chemicals
agree
special
master
contentions
rejected
constitution
provides
original
jurisdiction
cases
state
shall
party
art
iii
cl
congress
turn
provided
shall
original
exclusive
jurisdiction
controversies
two
supp
iii
order
constitute
proper
controversy
original
jurisdiction
must
appear
complaining
state
suffered
wrong
action
state
furnishing
ground
judicial
redress
asserting
right
state
susceptible
judicial
enforcement
according
accepted
principles
common
law
equity
systems
jurisprudence
massachusetts
missouri
see
new
york
illinois
texas
florida
louisiana
asserts
case
dismissed
want
standing
tax
imposed
pipeline
companies
directly
ultimate
consumers
view
alleged
interests
plaintiff
fall
within
type
sovereignty
concerns
justifying
exercise
original
jurisdiction
standing
sue
however
exists
constitutional
purposes
injury
alleged
fairly
traced
challenged
action
defendant
injury
results
independent
action
third
party
simon
eastern
kentucky
welfare
rights
organization
see
duke
power
carolina
environmental
study
group
clearly
case
plaintiff
substantial
consumers
natural
gas
tax
imposed
pipeline
companies
clearly
intended
passed
ultimate
consumer
indeed
statute
forbids
tax
passed
back
third
party
purchaser
gas
explicitly
directs
considered
cost
preparing
gas
market
la
rev
stat
ann
west
supp
fact
pipeline
companies
approval
ferc
passed
cost
tax
customers
see
louisiana
tax
pipeline
rate
cases
docket
order
fed
reg
thus
special
master
properly
determined
although
tax
collected
pipelines
really
burden
consumers
second
report
clear
plaintiff
major
purchasers
natural
gas
whose
cost
increased
direct
result
louisiana
imposition
tax
directly
affected
substantial
real
way
justify
exercise
original
jurisdiction
jurisdiction
also
supported
interest
parens
patriae
state
permitted
enter
controversy
nominal
party
order
forward
claims
individual
citizens
see
oklahoma
ex
rel
johnson
cook
new
hampshire
louisiana
may
act
representative
citizens
original
actions
injury
alleged
affects
general
population
state
substantial
way
see
missouri
illinois
kansas
colorado
georgia
tennessee
copper
see
generally
note
original
jurisdiction
stan
rev
cf
hawaii
standard
oil
recognized
right
state
sue
parens
patriae
prevent
repair
harm
interests
original
jurisdiction
suits
respect
case
functionally
indistinguishable
pennsylvania
west
virginia
entertained
suit
brought
one
state
another
case
west
virginia
leading
producer
natural
gas
required
gas
producers
state
meet
needs
local
customers
shipping
gas
interstate
ohio
pennsylvania
moved
leave
file
complaint
original
jurisdiction
claiming
statute
violated
commerce
clause
statute
effect
cutting
supplies
natural
gas
claimed
protecting
twofold
interest
one
proprietor
various
public
institutions
schools
whose
supply
gas
largely
curtailed
cut
threatened
interference
interstate
current
representative
consuming
public
whose
supply
similarly
affected
granted
leave
file
finding
interests
substantial
respect
representing
interests
citizens
stated
private
consumers
state
include
inhabitants
many
urban
communities
constitute
substantial
portion
state
population
health
comfort
welfare
seriously
jeopardized
threatened
withdrawal
gas
interstate
stream
matter
grave
public
concern
state
representative
public
interest
apart
individuals
affected
merely
remote
ethical
interest
one
immediate
recognized
law
respect
louisiana
second
argument
true
construed
congressional
grant
exclusive
jurisdiction
requiring
resort
obligatory
jurisdiction
appropriate
cases
illinois
city
milwaukee
arizona
new
mexico
view
consistent
general
observation
original
jurisdiction
exercised
sparingly
nevada
see
ohio
wyandotte
chemicals
massachusetts
missouri
city
milwaukee
noted
appropriate
involves
seriousness
dignity
claim
also
availability
another
forum
jurisdiction
named
parties
issues
tendered
may
litigated
appropriate
relief
may
louisiana
urges
presently
pending
state
lawsuits
raising
identical
constitutional
issues
presented
constitute
sufficient
reason
forgo
exercise
original
jurisdiction
filed
various
lower
courts
several
suits
challenging
constitutionality
tax
first
suit
brought
louisiana
state
seeking
declaratory
judgment
tax
constitutional
edwards
transcontinental
gas
pipe
line
judicial
east
baton
rouge
parish
among
named
defendants
pipeline
companies
business
state
pipeline
companies
sought
tax
declared
unconstitutional
lawsuits
filed
state
seeking
refund
taxes
paid
protest
southern
natural
gas
mcnamara
judicial
district
east
baton
rouge
parish
refund
actions
filed
granted
plaintiff
motion
leave
file
complaint
since
louisiana
law
provision
interim
injunctive
relief
pipeline
companies
required
pay
tax
receipts
put
escrow
account
subject
refund
interest
paid
account
rate
neither
plaintiff
ferc
named
party
state
actions
filed
leave
intervene
although
louisiana
represented
oral
argument
motion
opposed
final
suit
commenced
ferc
various
state
officials
seeking
enjoin
enforcement
tax
constitutional
grounds
ferc
mcnamara
md
action
presently
stayed
city
milwaukee
louisiana
relies
proposed
suit
illinois
four
municipalities
fall
within
exclusive
grant
original
jurisdiction
political
subdivisions
state
considered
state
purposes
supp
iii
similarly
decision
wyandotte
chemicals
involve
since
suit
state
citizens
another
state
fall
exclusive
jurisdiction
louisiana
also
relies
however
arizona
new
mexico
example
case
determined
exercise
exclusive
jurisdiction
case
matter
inappropriate
determination
case
denied
arizona
motion
leave
file
complaint
new
mexico
arizona
suing
challenge
new
mexico
electrical
energy
tax
imposed
net
kilowatt
hour
tax
electric
utility
generating
electricity
new
mexico
arizona
sought
declaratory
judgment
tax
constituted
inter
alia
unconstitutional
discrimination
interstate
commerce
arizona
brought
suit
proprietary
capacity
consumer
electricity
generated
new
mexico
parens
patriae
citizens
arizona
alleged
forum
vindicate
interests
new
mexico
asserted
three
arizona
utilities
affected
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state
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judgment
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circumstances
case
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electric
companies
involved
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leave
file
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highly
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purchaser
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seeking
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companies
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contrast
louisiana
requires
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interest
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recognized
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master
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louisiana
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proceedings
even
tax
ultimately
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tax
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implicate
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concerns
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jurisdiction
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residents
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case
magnitude
effect
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millions
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indeed
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claim
louisiana
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levy
tax
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severance
tax
gas
extracted
areas
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people
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relative
detriment
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clear
tax
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fully
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tax
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factor
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mexico
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supp
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california
see
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case
addition
interest
protecting
rights
ocs
area
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coastal
well
interests
regulatory
mechanism
supervises
production
development
natural
gas
resources
believe
case
appropriate
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exercise
original
jurisdiction
reasons
stated
reject
louisiana
exceptions
report
special
master
accept
recommendation
deny
louisiana
motion
dismiss
iii
merits
plaintiffs
argue
tax
violates
supremacy
clause
interferes
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regulation
transportation
sale
natural
gas
interstate
commerce
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clause
provides
constitution
laws
shall
made
pursuance
thereof
shall
law
land
thing
constitution
laws
state
contrary
notwithstanding
art
vi
cl
basic
constitutional
command
conflicting
state
provisions
without
effect
see
mcculloch
maryland
wheat
see
also
hines
davidowitz
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clause
starts
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state
law
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rice
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fe
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law
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ways
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regulation
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inference
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left
room
supplement
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public
service
cloverleaf
butter
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act
congress
may
touch
field
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interest
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federal
system
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preclude
enforcement
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laws
subject
hines
davidowitz
likewise
object
sought
obtained
federal
law
character
obligations
imposed
may
reveal
purpose
southern
railroad
commission
charleston
varnville
new
york
central
winfield
napier
atlantic
coast
line
state
policy
may
produce
result
inconsistent
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statute
hill
florida
ibid
plaintiffs
argue
act
violates
natural
gas
act
ed
supp
iii
gas
act
amended
natural
gas
policy
act
congress
enacted
gas
act
assure
consumers
natural
gas
receive
fair
price
also
protect
economic
power
interstate
pipelines
see
fpc
hope
natural
gas
atlantic
refining
public
service
new
york
gas
act
intended
provide
federal
power
commission
ferc
authority
regulate
wholesale
pricing
natural
gas
flow
interstate
commerce
wellhead
delivery
consumers
phillips
petroleum
wisconsin
present
law
natural
gas
owners
entitled
recover
customers
legitimate
costs
associated
production
processing
transportation
natural
gas
see
fpc
gas
pipe
line
cost
service
normally
includes
proper
allowance
taxes
allowance
obviously
within
jurisdiction
commission
part
tax
louisiana
directed
amount
tax
deemed
cost
associated
uses
made
owner
preparation
marketing
natural
gas
act
provides
owner
shall
enforceable
right
seek
reimbursement
payment
tax
third
party
purchaser
gas
even
though
third
party
may
owner
marketable
hydrocarbons
extracted
gas
course
processing
effect
interfere
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authority
regulate
determination
proper
allocation
costs
associated
sale
natural
gas
consumers
unprocessed
gas
obtained
wellhead
contains
extractable
hydrocarbons
often
owned
sold
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dried
gas
ferc
normally
allocates
part
processing
costs
related
products
insists
owners
liquefiable
hydrocarbons
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fair
share
expense
associated
processing
see
generally
fpc
gas
pipe
line
supra
income
expense
unregulated
regulated
activities
segregated
specifying
tax
processing
cost
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borne
pipeline
owner
without
compensation
unlikely
event
light
large
sums
involved
passed
purchasers
louisiana
attempted
substantial
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authority
ferc
dictating
pipelines
allocation
processing
costs
interstate
shipment
natural
gas
owners
natural
gas
foreclosed
operation
entering
valid
contracts
requiring
owners
extracted
hydrocarbons
reimburse
pipelines
costs
associated
transporting
processing
products
effect
shift
incidence
certain
expenses
ferc
insists
incurred
substantially
benefit
owners
extractable
hydrocarbons
ultimate
consumer
processed
gas
without
prior
approval
ferc
effect
akin
state
regulation
overturned
northern
natural
gas
state
corporation
kansas
northern
natural
gas
state
administrative
agency
rule
required
interstate
pipeline
company
purchase
natural
gas
ratably
wells
particular
field
held
rule
violated
superior
interests
federal
government
gas
act
state
commission
order
shifted
burden
performing
complex
task
balancing
output
thousands
natural
gas
wells
within
state
pipeline
company
requirement
seriously
impair
federal
commission
authority
regulate
intricate
relationship
purchasers
cost
structures
eventual
costs
wholesale
customers
sell
consumers
relationship
matter
respect
congress
given
federal
power
commission
paramount
exclusive
authority
ibid
special
master
noted
ferc
opinion
tax
impermissible
special
master
refused
recommend
grant
plaintiffs
motion
judgment
supremacy
clause
issue
respecting
discerned
factual
issue
concerning
nature
process
special
master
view
facts
demonstrated
processing
done
profit
owners
extractable
hydrocarbons
position
ferc
costs
passed
consumers
correct
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means
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heat
content
gas
sale
consumers
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pass
tax
forward
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consistent
gas
act
policy
special
master
concluded
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orders
adjusted
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mesh
without
conflict
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issue
ripe
decision
without
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hearings
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act
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pipeline
producer
costs
task
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first
instance
subject
judicial
review
hence
hearings
contemplated
special
master
determine
whether
processing
costs
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louisiana
effort
decisions
statute
directing
processing
costs
passed
consumer
even
ferc
ultimately
determined
expenses
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toto
kind
decisionmaking
within
jurisdiction
ferc
louisiana
statute
like
state
commission
order
northern
natural
gas
supra
inconsistent
federal
scheme
must
give
way
least
imminent
possibility
collision
ibid
ferc
need
adjust
ruling
accommodate
louisiana
statute
contrary
state
may
trespass
authority
federal
agency
see
plaintiffs
entitled
judgment
pleadings
invalid
supremacy
clause
extent
therefore
sustain
plaintiffs
exceptions
special
master
second
report
iv
plaintiffs
also
argue
tax
violates
commerce
clause
constitution
provides
congress
shall
power
regulate
commerce
among
several
art
cl
prior
case
law
established
state
tax
per
se
invalid
burdens
interstate
commerce
since
interstate
commerce
may
constitutionally
made
pay
way
complete
auto
transit
brady
see
western
live
stock
bureau
revenue
state
right
tax
interstate
commerce
limited
however
state
tax
may
sustained
unless
tax
substantial
nexus
state
fairly
apportioned
discriminate
interstate
commerce
fairly
related
services
provided
state
washington
revenue
dept
washington
stevedoring
one
fundamental
principles
commerce
clause
jurisprudence
state
consistent
commerce
clause
may
impose
tax
discriminates
interstate
commerce
providing
direct
commercial
advantage
local
business
northwestern
portland
cement
minnesota
see
boston
stock
exchange
state
tax
antidiscrimination
principle
follows
inexorably
basic
purpose
clause
prohibit
multiplication
preferential
trade
areas
destructive
free
commerce
anticipated
constitution
boston
stock
exchange
supra
see
dean
milk
madison
initially
clear
us
flow
gas
ocs
wells
processing
plants
louisiana
interstate
pipelines
ultimate
consumers
constitutes
interstate
commerce
louisiana
argues
taxable
uses
within
state
break
flow
commerce
wholly
local
events
although
louisiana
uses
may
possess
sufficient
local
nexus
support
otherwise
valid
taxation
agree
flow
gas
wellhead
consumer
even
though
interrupted
certain
events
anything
continual
flow
gas
interstate
commerce
gas
crossing
state
line
stage
movement
ultimate
consumer
interstate
commerce
entire
journey
california
gathering
see
pipe
line
calvert
fpc
east
ohio
gas
deep
south
oil
fpc
see
generally
illinois
natural
gas
central
illinois
public
service
fact
sale
serve
change
essential
interstate
nature
business
state
tax
must
assessed
light
actual
effect
considered
conjunction
provisions
state
tax
scheme
case
duty
determine
whether
statute
attack
whatever
name
may
practical
operation
work
discrimination
interstate
commerce
best
maxwell
see
halliburton
oil
well
cementing
reily
gregg
dyeing
query
case
louisiana
tax
unquestionably
discriminates
interstate
commerce
favor
local
interests
necessary
result
various
tax
credits
exclusions
hearings
necessary
sustain
conclusion
specific
provisions
tax
ocs
gas
used
certain
purposes
within
louisiana
exempted
tax
ocs
gas
consumed
louisiana
producing
oil
natural
gas
sulphur
processing
natural
gas
extraction
liquefiable
hydrocarbons
manufacturing
fertilizer
anhydrous
ammonia
exempt
tax
competitive
users
burdened
tax
louisiana
statutes
enacted
part
tax
package
provide
important
tax
credits
favoring
local
interests
severance
tax
credit
owner
paying
tax
ocs
gas
receives
equivalent
tax
credit
state
severance
tax
owed
connection
production
louisiana
west
supp
face
credit
favors
ocs
gas
engage
louisiana
production
obvious
economic
effect
severance
tax
credit
encourage
natural
gas
owners
involved
production
ocs
gas
invest
mineral
exploration
development
within
louisiana
rather
invest
ocs
development
production
finally
louisiana
statutes
utility
producing
electricity
ocs
gas
natural
gas
distributor
dealing
ocs
gas
direct
purchaser
ocs
gas
consumption
purchaser
louisiana
may
recoup
increase
cost
gas
attributable
tax
credits
various
taxes
combination
taxes
otherwise
owed
state
louisiana
west
supp
louisiana
consumers
ocs
gas
thus
substantially
protected
impact
tax
benefit
untaxed
ocs
gas
subject
either
severance
tax
tax
may
cheaper
locally
produced
gas
ocs
gas
moving
state
however
burdened
tax
special
master
aware
effect
louisiana
tax
system
favor
local
interests
respect
severance
tax
credit
special
master
noted
ince
apparent
relation
ownership
outer
continental
shelf
gas
production
gas
louisiana
hard
understand
louisiana
motive
permitting
credit
obviously
aids
intrastate
operation
way
available
pipeline
engaged
interstate
transportation
producing
gas
outside
louisiana
second
report
moreover
credit
available
electrical
generating
plants
gas
distributing
services
direct
purchasers
resulted
louisiana
customers
protected
whole
part
incidence
tax
passed
consumers
state
ibid
despite
concerns
special
master
recommend
granting
plaintiffs
motion
invalidate
tax
commerce
clause
saw
difficult
tell
effect
various
credits
given
totality
operation
state
tax
provisions
thus
instead
discriminatory
actuality
operation
test
required
halliburton
oil
well
cementing
reily
supra
might
demonstrate
full
hearing
tax
proper
compensating
tax
intended
complement
state
severance
tax
use
tax
complemented
sales
tax
henneford
silas
mason
second
report
view
tax
justified
compensatory
tax
concept
compensatory
tax
first
requires
identification
burden
state
attempting
compensate
louisiana
claims
tax
compensates
effect
state
severance
tax
local
production
natural
gas
sure
louisiana
interest
protecting
natural
resources
like
chosen
impose
severance
tax
privilege
severing
resources
soil
see
bel
oil
roland
la
appeal
dism
edwards
parker
la
tax
designed
meet
ends
since
louisiana
sovereign
interest
compensated
severance
resources
federally
owned
ocs
land
two
events
comparable
fashion
use
tax
complements
sales
tax
case
state
attempting
impose
tax
substantially
equivalent
event
assure
uniform
treatment
goods
materials
consumed
state
equality
exists
instance
common
thread
running
cases
upholding
compensatory
taxes
equality
treatment
local
interstate
commerce
see
boston
stock
exchange
henneford
silas
mason
see
generally
halliburton
oil
equal
treatment
taxpayers
similarly
situated
condition
precedent
valid
use
tax
goods
imported
already
demonstrated
however
pattern
credits
exemptions
allowed
louisiana
statute
undeniably
violates
principle
equality
said
ocs
gas
may
generally
consumed
louisiana
without
burden
tax
principal
application
gas
moving
state
course
equalize
tax
burdens
ocs
gas
leaving
state
louisiana
gas
going
interstate
market
sort
equalization
kind
compensating
effect
cases
recognized
may
true
hearings
required
provide
precise
determination
extent
discrimination
case
insufficient
reason
declaring
tax
unconstitutional
eliminating
discrimination
need
know
unequal
tax
concluding
unconstitutionally
discriminates
accordingly
grant
plaintiffs
exception
tax
unconstitutional
commerce
clause
unfairly
discriminates
purchasers
gas
moving
louisiana
interstate
commerce
conclusion
hold
violates
supremacy
clause
tax
unconstitutional
commerce
clause
judgment
effect
enjoining
collection
tax
shall
entered
jurisdiction
case
retained
event
proceedings
required
implement
judgment
ordered
footnotes
south
louisiana
area
including
onshore
offshore
area
adjacent
louisiana
responsible
production
approximately
domestic
natural
gas
production
see
federal
power
bureau
natural
gas
national
gas
supply
demand
staff
pp
schanz
frank
natural
gas
future
national
energy
pattern
regulation
natural
gas
producing
industry
brown
ed
trillion
cubic
feet
natural
gas
produced
louisiana
offshore
lands
approximately
coming
federal
ocs
areas
geological
survey
circular
supra
table
estimated
present
reserves
offshore
area
adjacent
gulf
approximately
trillion
cubic
feet
gas
hewitt
knipmeyer
schluntz
estimated
oil
gas
reserves
gulf
mexico
outer
continental
shelf
dept
interior
geological
survey
see
proffer
proof
louisiana
special
master
fact
see
facts
nos
representatives
state
louisiana
well
gulf
appeared
congress
support
measure
provide
share
income
part
ocs
abutting
respective
see
hearings
senate
committee
interior
insular
affairs
thousand
cubic
feet
gas
defined
commonplace
industry
amount
gas
occupies
volume
temperature
degrees
fahrenheit
pounds
per
square
inch
pressure
absolute
la
rev
stat
ann
west
supp
estimates
annual
revenues
tax
varied
plaintiff
estimated
annual
receipts
million
pipeline
companies
suggested
million
see
also
note
louisiana
tax
violate
commerce
clause
tulane
rev
million
tax
la
coastal
million
first
year
part
ii
tax
act
created
trust
fund
receipts
tax
placed
fund
expended
accordance
terms
act
la
rev
stat
ann
west
supp
specifically
act
provided
proceeds
go
towards
retirement
general
debt
state
also
proceeds
deposited
barrier
islands
conservation
account
used
fund
capital
improvements
projects
designed
conserve
preserve
maintain
barrier
islands
reefs
shores
coastline
louisiana
taxable
use
defined
sale
transportation
state
point
delivery
inlet
processing
plant
transportation
state
unprocessed
natural
gas
point
delivery
inlet
measurement
storage
facility
transfer
possession
relinquishment
control
delivery
point
state
processing
extraction
liquefiable
component
products
waste
materials
use
manufacturing
treatment
ascertainable
action
point
within
state
la
rev
stat
ann
west
supp
severance
tax
credit
bill
passed
time
tax
provides
follows
every
taxpayer
liable
remitting
taxes
levied
collected
pursuant
tax
taxpayer
bears
taxes
direct
result
contractual
terms
agreements
applied
disregard
shall
allowed
direct
tax
credit
time
following
payment
tax
excess
amount
must
borne
taxpayer
severance
taxes
owed
taxpayer
state
amount
credit
shall
exceed
amount
severance
taxes
taxpayer
liable
state
direct
consequence
privilege
severing
natural
resources
surface
soil
water
state
statutory
provision
exempts
tax
credit
provision
increases
wellhead
price
attributable
inflation
see
generally
new
york
new
jersey
moved
exercise
extraordinary
power
constitution
control
conduct
one
state
suit
another
threatened
invasion
rights
must
serious
magnitude
must
established
clear
convincing
evidence
alleged
complaint
annual
increase
natural
gas
costs
directly
associated
tax
respect
plaintiff
follows
maryland
new
york
massachusetts
rhode
island
illinois
indiana
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defendant
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pennsylvania
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west
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state
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sue
sovereign
interests
implicated
merely
litigating
volunteer
personal
claims
citizens
oklahoma
ex
rel
johnson
cook
chief
justice
hughes
stressed
principle
state
may
sue
parens
patriae
go
far
permit
resort
original
jurisdiction
name
state
reality
benefit
particular
individuals
albeit
state
asserts
economic
interest
claims
declares
enforcement
matter
state
policy
plaintiff
suing
advance
sovereign
interest
rather
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promote
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interests
citizens
purchase
use
natural
gas
advancing
economic
interests
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group
citizens
however
sufficient
support
parens
patriae
original
jurisdiction
oklahoma
atchison
ruled
state
standing
challenge
original
action
unreasonable
freight
rates
imposed
citizens
another
state
affecting
shippers
within
state
new
hampshire
louisiana
rejected
effort
new
hampshire
collect
assignee
louisiana
state
bonds
proceeds
end
hands
assignors
new
hampshire
citizens
north
dakota
minnesota
turned
back
effort
plaintiff
state
sue
flood
damage
farmers
land
view
suit
brought
benefit
state
consumers
natural
gas
closer
cases
cited
missouri
illinois
health
menace
entire
state
spread
contagious
diseases
specifically
noted
kansas
colorado
rights
water
georgia
tennessee
copper
rights
air
unpolluted
state
relies
heavily
pennsylvania
west
virginia
describes
functionally
indistinguishable
case
us
ante
think
pennsylvania
west
virginia
decided
dissents
justices
holmes
brandeis
mcreynolds
readily
distinguishable
functionally
otherwise
harm
pennsylvania
west
virginia
threatened
complete
cessation
deliveries
natural
gas
harmed
citizens
state
since
prevented
purchasing
natural
gas
harm
involved
also
far
serious
harm
case
pennsylvania
west
virginia
harm
complete
halt
deliveries
commodity
upon
citizens
plaintiff
state
depended
opinion
stressed
direct
link
health
comfort
welfare
citizens
pennsylvania
serious
jeopardy
supply
heating
gas
suddenly
cut
direct
link
health
welfare
simply
present
case
distinction
increase
cost
commodity
passed
consumers
complained
complete
cessation
service
upon
citizens
depended
seems
palpable
iii
exercise
original
jurisdiction
case
particularly
inappropriate
since
issues
plaintiff
us
decide
fact
litigated
forums
although
case
come
within
original
exclusive
jurisdiction
appropriate
question
whether
appropriate
depends
part
availability
alternative
forums
see
illinois
milwaukee
arizona
new
mexico
precise
issues
finds
somehow
necessary
reach
today
raised
actions
currently
pending
louisiana
state
action
louisiana
seeking
declaratory
judgment
tax
constitutional
pending
edwards
transcontinental
gas
pipe
line
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east
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rouge
parish
refund
suit
brought
pipeline
companies
actually
liable
tax
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natural
gas
mcnamara
judicial
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baton
rouge
parish
pipeline
companies
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louisiana
proceeding
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challenges
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plaintiff
present
case
view
foregoing
consider
arizona
new
mexico
supra
controlling
declined
exercise
original
exclusive
jurisdiction
suit
brought
arizona
challenging
injury
citizens
consumers
electricity
generated
new
mexico
subject
new
mexico
tax
tax
imposed
utilities
directly
consumers
quoted
language
illinois
milwaukee
supra
massachusetts
missouri
concerning
sparing
use
original
jurisdiction
appropriateness
considering
alternative
forums
noted
utilities
like
pipeline
companies
sued
state
concluded
circumstances
case
persuaded
pending
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provides
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forum
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may
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emphasis
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case
stresses
plaintiff
parties
louisiana
proceedings
arizona
new
mexico
specifically
emphasized
relevant
question
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opinion
view
articulates
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principles
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deluged
original
actions
brought
simply
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consumers
behalf
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citizens
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principles
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principles
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fear
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pave
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putting
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whereby
must
opt
either
pick
choose
arbitrarily
among
similarly
situated
litigants
devote
truly
enormous
portions
energies
matters
ohio
wyandotte
chemicals
problem
accentuated
case
falls
within
original
exclusive
jurisdiction
means
similar
cases
must
brought
conclusion
better
quote
dissent
justice
frankfurter
penned
similar
circumstances
jurisdictional
doubts
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leave
given
file
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master
appointed
long
hearings
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weighty
report
submitted
last
well
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assumption
jurisdiction
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present
even
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doubts
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experience
guide
present
decision
give
momentum
kindred
litigation
reliance
upon
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scope
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facts
case
egal
doctrines
odd
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therefore
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lines
future
development
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doctrine
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make
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indicate
difficulties
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overcome
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abuses
doctrine
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give
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florida
true
case
decides
judgment
pleadings
appropriate
therefore
necessary
conduct
trial
understand
however
ruling
original
jurisdiction
appropriate
trial
necessary
therefore
accepting
original
jurisdiction
case
opens
door
similar
cases
may
necessitate
trial
experience
teaches
empty
concerns
see
new
hampshire
louisiana
state
suing
assignee
bondholders
bondholders
funding
lawsuit
collect
award
north
dakota
minnesota
state
suing
flood
damage
farmers
land
farmers
funding
lawsuit
collect
award
requiring
state
claim
implicate
sovereignty
interests
also
serves
expression
opinions
interfere
action
one
state
unless
injury
complaining
state
serious
magnitude
see
alabama
arizona
colorado
kansas
cites
concern
ante
explain
tax
seven
cents
per
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injury
serious
magnitude
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exercised
original
jurisdiction
cases
right
asserted
complaining
state
truly
considered
right
affecting
sovereign
interests
doubt
power
exercise
original
jurisdiction
cases
case
decision
particular
type
case
appropriate
one
original
jurisdiction
century
ago
however
mean
sort
case
appropriate
one
today
justice
harlan
explicitly
recognized
ohio
wyandotte
chemicals
societal
changes
evolution
responsibilities
american
legal
system
affected
determination
appropriate
case
exercise
original
jurisdiction
increase
state
regulatory
efforts
one
hand
role
consumers
suggests
new
considerations
need
brought
bear
present
question
dismissal
significance
illinois
milwaukee
ohio
wyandotte
chemicals
cases
within
exclusive
jurisdiction
thus
simply
illinois
milwaukee
indicated
appropriateness
considering
existence
alternative
forums
context
original
exclusive
jurisdiction
arizona
new
mexico
makes
appropriateness
consideration
original
exclusive
jurisdiction
cases
quite
clear
fact
pipeline
companies
seen
fit
bring
suit
behalf
undermines
analysis
consumers
gas
citizens
real
parties
interest
pipeline
companies
obviously
sufficient
interest
justify
suit
hardly
satisfactory
simply
note
issue
appropriateness
original
action
must
determined
basis
ante
views
jurisdictional
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find
unnecessary
address
merits
case
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pressure
original
actions
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factual
inquiries
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make
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go
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entry
judgment
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master
factual
development
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proper
resolution
issues