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stock
exchange
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november
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imposing
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stock
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state
appellee
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tax
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members
challenging
constitutionality
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clause
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dismiss
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amendment
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state
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clause
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impose
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direct
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advantage
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business
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cement
minnesota
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amendment
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clause
restrictions
pp
white
delivered
opinion
unanimous
roger
pascal
argued
cause
appellants
briefs
milton
cohen
robert
bush
assistant
attorney
general
new
york
argued
cause
appellees
brief
louis
lefkowitz
attorney
general
ruth
kessler
toch
solicitor
general
justice
white
delivered
opinion
case
asked
decide
constitutionality
recent
amendment
new
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state
longstanding
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new
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tax
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state
legislature
amended
transfer
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involving
sale
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state
appellants
six
regional
stock
exchanges
located
outside
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filed
action
state
state
tax
commission
new
york
members
exchanges
complaint
alleged
amendment
unconstitutionally
discriminates
commerce
imposing
greater
tax
burden
securities
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sales
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york
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exchange
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history
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legislature
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securities
industry
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stock
exchanges
located
within
state
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growth
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regions
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individuals
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new
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stock
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article
twelve
tax
law
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contributing
element
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areas
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economy
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furthermore
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transactions
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business
argue
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appellees
dispute
statements
legislature
governor
measure
reduce
competition
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agree
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appeals
legislature
chosen
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new
york
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exchange
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tea
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hewit
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exercise
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taxation
northwestern
portland
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justice
clark
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business
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see
also
halliburton
oil
well
reily
nippert
richmond
darnell
son
memphis
guy
baltimore
welton
missouri
prohibition
discriminatory
treatment
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commerce
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inexorably
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purpose
clause
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individual
enact
laws
favor
local
enterprises
expense
businesses
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multiplication
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trade
areas
destructive
free
trade
clause
protects
dean
milk
madison
although
apparently
accepting
teaching
prior
cases
appeals
seemed
view
compensatory
legislation
enacted
neutralize
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stock
exchanges
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york
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analogized
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york
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use
taxes
survived
commerce
clause
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support
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york
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york
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york
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york
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york
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york
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york
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york
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equal
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commerce
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theme
running
cases
sustained
compensating
state
use
taxes
henneford
silas
mason
washington
imposed
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tax
goods
sold
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state
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purchase
stores
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york
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york
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exchanges
iii
attempted
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invalidation
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york
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york
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exchange
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york
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york
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york
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hewit
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baltimore
held
state
consistent
commerce
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build
domestic
commerce
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baldwin
seelig
new
york
prohibited
regulating
price
milk
purchases
effect
regulation
suppress
mitigate
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recently
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se
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church
cf
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oil
well
reily
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cases
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trade
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york
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tax
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york
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york
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york
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footnotes
courts
exchanges
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allegation
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motor
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new
york
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york
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tax
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mckinney
supp
december
counsel
new
york
state
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opinion
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recent
years
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shortly
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fourteenth
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york
ex
rel
hatch
reardon
writ
error
hatch
challenge
constitutionality
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commerce
clause
parties
argued
issue
response
arguments
justice
holmes
observed
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transaction
involved
intrastate
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tax
applied
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implicate
commerce
clause
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whether
statute
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seller
lacked
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thus
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years
later
new
york
appeals
held
decision
transfer
tax
violate
commerce
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levy
upon
agreement
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sold
delivered
across
state
lines
state
expressly
noted
tax
applied
state
tax
discrimination
practiced
interstate
commerce
absence
discrimination
tax
held
undue
burden
commerce
public
statement
proposed
amendment
president
new
york
stock
exchange
explained
competitive
problems
organization
urged
transfer
tax
amended
help
solve
stock
transfer
tax
subject
extensive
study
city
state
securities
industry
studies
indicate
new
york
securities
markets
experienced
increasing
competitive
problems
recent
years
regional
stock
exchanges
located
san
francisco
los
angeles
chicago
detroit
philadelphia
boston
share
trading
exchanges
new
york
stock
exchange
listed
securities
volume
trading
regional
exchanges
increased
regional
cross
volume
transaction
regional
exchange
broker
finds
buyer
seller
increased
indicates
loss
business
new
york
markets
regionals
volume
continues
grow
snowball
effect
develops
become
competitive
able
take
business
away
new
york
loss
business
new
york
securities
markets
also
means
loss
stock
transfer
tax
revenue
new
york
city
however
existing
law
amended
way
ease
competitive
disadvantage
tax
new
york
securities
markets
still
preserve
revenue
tax
competitive
problems
particularly
acute
two
areas
investors
large
block
transactions
statement
robert
haack
mar
exchanges
challenge
new
york
authority
tax
residents
greater
amount
nonresidents
long
extent
tax
burden
depend
sale
nonresident
reduction
maximum
tax
initially
involved
smaller
disparity
sales
gap
gradually
increased
current
rates
took
effect
july
relevant
provisions
tax
law
mckinney
supp
follows
notwithstanding
provisions
section
two
hundred
seventy
chapter
july
first
nineteen
hundred
rates
tax
set
forth
paragraph
subdivision
maximum
amounts
tax
set
forth
subdivision
two
section
shall
apply
case
sales
made
within
state
subject
tax
section
two
hundred
seventy
described
paragraph
subdivision
subdivision
two
section
sales
nonresident
periods
set
forth
following
table
rates
tax
shall
percentages
set
forth
table
rates
tax
provided
section
two
hundred
seventy
article
percentage
rates
tax
provided
section
two
hundred
seventy
period
article
july
june
july
june
july
june
july
june
july
thereafter
sale
made
within
state
subject
tax
imposed
chapter
relates
shares
certificates
class
issued
issuer
amount
tax
upon
single
taxable
sale
shall
exceed
period
beginning
july
first
nineteen
hundred
ending
june
thirtieth
nineteen
hundred
seventy
sum
two
thousand
five
hundred
dollars
period
beginning
july
first
nineteen
hundred
seventy
ending
june
thirtieth
nineteen
hundred
sum
one
thousand
two
hundred
fifty
dollars
period
beginning
july
first
nineteen
hundred
ending
june
thirtieth
nineteen
hundred
sum
seven
hundred
fifty
dollars
period
beginning
july
first
nineteen
hundred
ending
june
thirtieth
nineteen
hundred
sum
five
hundred
dollars
july
first
nineteen
hundred
sum
three
hundred
fifty
dollars
provided
however
sales
made
within
state
member
securities
exchange
registered
dealer
permitted
required
pursuant
rules
regulations
promulgated
tax
commission
pursuant
provisions
section
two
hundred
chapter
pay
taxes
imposed
article
without
use
stamps
prescribed
article
pursuant
one
orders
placed
member
securities
exchange
registered
dealer
one
day
person
relating
shares
certificates
class
issued
issuer
sales
executed
day
regardless
whether
day
placing
orders
shall
purposes
subdivision
two
considered
constitute
single
taxable
sale
memorandum
approval
transfer
tax
amendment
governor
rockefeller
explained
changing
competitive
patterns
securities
industry
acknowledged
response
changes
since
stock
transfer
tax
enacted
far
reaching
changes
securities
industry
stock
transfer
tax
revised
keep
pace
changes
securities
industry
grown
essentially
new
york
industry
one
national
international
scope
bulk
stock
transfers
still
funnels
new
york
twelve
percent
nation
investors
located
state
time
competition
new
york
markets
heightened
rise
regional
stock
exchanges
located
outside
state
percent
trading
securities
listed
new
york
stock
exchange
development
modern
telecommunications
electronic
computer
systems
course
greatly
expanded
capacity
regional
exchanges
challenge
new
york
exchanges
business
bill
recognizes
changing
character
securities
industry
importance
continued
presence
strength
future
economic
prosperity
state
provide
relief
competitive
pressures
outside
state
result
adoption
revisions
stock
transfer
tax
contained
bill
new
york
stock
exchange
announced
intends
remain
expand
new
york
studying
sites
new
exchange
building
downtown
manhattan
public
papers
governor
nelson
rockefeller
course
unamended
discourage
sales
new
york
taxable
event
occur
state
since
sales
taxed
sales
taxed
full
rate
section
however
neutralize
competitive
disadvantage
new
york
exchanges
although
reduced
tax
amendment
decreases
disincentive
trade
state
extent
tax
imposed
transactions
involving
sale
sales
new
york
discouraged
new
york
sought
eliminate
competitive
edge
enjoyed
regional
exchanges
result
done
without
burdening
commerce
sister
simply
declaring
sales
taxable
event
system
sellers
otherwise
liable
tax
incur
liability
electing
sell
new
york
exchange
discrimination
inherent
also
reject
commission
argument
tax
sustained
imposed
local
event
end
interstate
commerce
true
absent
undue
burden
interstate
commerce
commerce
clause
prohibit
taxing
transfer
property
within
state
tax
may
discriminate
transactions
basis
interstate
element
international
harvester
department
treasury
held
welton
missouri
commercial
power
federal
government
continues
commodity
ceased
subject
discriminating
legislation
reason
foreign
character
power
protects
even
entered
state
burdens
imposed
reason
foreign
origin
even
conclude
sellers
likely
rely
economic
rather
geographical
factors
choosing
exchange
fall
commerce
clause
whatever
current
inclinations
new
york
investors
clause
protects
businesses
discriminatory
burden
interstate
commercial
activities
even
tax
sole
cause
new
york
residents
refusal
trade
exchanges
least
reinforces
choice
exchange
inhibiting
force
selling
state
inhibition
unconstitutional
barrier
free
flow
commerce
baldwin
particularly
relevant
case
holding
commerce
clause
prohibits
obstructions
competition
justice
cardozo
expressly
rejected
proposition
obstructions
may
justified
measures
assure
economic
health
local
industry
new
york
order
promote
economic
welfare
farmers
may
guard
competition
cheaper
prices
vermont
door
opened
rivalries
reprisals
meant
averted
subjecting
commerce
power
nation
constitution
framed
dominion
political
philosophy
less
parochial
range
framed
upon
theory
peoples
several
must
sink
swim
together
long
run
prosperity
salvation
union
division
enacted
new
york
legislature
also
enacted
saving
provision
invalidity
part
amendment
affect
enforcement
part
clear
saving
provision
whether
legislature
intended
distinction
residents
nonresidents
survive
invalidation
discrimination
sales
compare
laws
construction
saving
clause
course
question
state
law
appropriately
decided
state
courts