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minnesota
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minnesota
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violates
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amendment
pp
legislative
history
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apart
structure
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minnesota
legislature
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grosjean
american
press
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pp
creating
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pp
minnesota
offered
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minnesota
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minnesota
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scheme
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marshall
powell
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rehnquist
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lawrence
brown
argued
cause
appellant
briefs
john
french
john
borger
norton
armour
paul
kempainen
special
assistant
attorney
general
minnesota
argued
cause
appellee
brief
warren
spannaus
attorney
general
briefs
amici
curiae
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peter
schroth
charles
sims
american
civil
liberties
union
et
al
philip
lacovara
terry
maguire
pamela
riley
newspapers
et
al
justice
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case
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question
state
power
impose
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tax
press
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exemptions
limit
effect
newspapers
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minnesota
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tax
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june
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minnesota
appellant
minneapolis
star
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tribune
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minneapolis
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minnesota
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tribune
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tax
authority
grosjean
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press
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similarities
two
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agree
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grosjean
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louisiana
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citizen
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lorain
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alexandria
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oklahoma
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national
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ex
rel
patterson
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griffin
long
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footnotes
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manual
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amendment
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knowledge
justice
rehnquist
dissent
analyzes
case
solely
problem
equal
protection
applying
familiar
tiers
scrutiny
post
however
view
problem
one
arising
directly
first
amendment
discussion
shows
framers
perceived
singling
press
taxation
means
abridging
freedom
press
see
supra
appropriate
method
analysis
thus
balance
burden
implicit
singling
press
interest
asserted
state
long
line
precedents
regulation
survive
governmental
interest
outweighs
burden
achieved
means
infringe
first
amendment
rights
significantly
see
lee
naacp
alabama
ex
rel
patterson
cf
lee
supra
generally
applicable
tax
may
applied
religious
objections
star
tribune
insists
premise
state
argument
generally
applicable
sales
tax
constitutional
incorrect
citing
follett
mccormick
murdock
pennsylvania
jones
opelika
think
breard
alexandria
relevant
rebuts
star
tribune
argument
upheld
ordinance
prohibiting
solicitation
even
though
applied
prevent
sale
subscriptions
magazines
activity
covered
first
amendment
although
martin
struthers
struck
similar
ordinance
applied
distribution
free
religious
literature
breard
explained
case
emphasizing
information
distributed
religious
nature
distribution
noncommercial
dissent
breard
recognized
majority
opinion
substantially
undercut
martin
cases
relied
upon
star
tribune
invalidated
ordinances
imposing
flat
license
tax
sale
religious
literature
see
black
dissenting
since
decision
reconciled
jones
murdock
martin
struthers
cases
seems
good
judicial
practice
calls
forthright
overruling
whatever
value
cases
authority
breard
think
distinguishable
generally
applicable
sales
tax
cases
local
government
imposed
flat
tax
unrelated
receipts
income
speaker
expenses
administering
valid
regulatory
scheme
condition
right
speak
imposing
tax
condition
engaging
protected
activity
defendants
cases
imposed
form
prior
restraint
speech
rendering
tax
highly
susceptible
constitutional
challenge
follett
supra
murdock
supra
jones
opelika
stone
dissenting
reasoning
approved
rehearing
see
grosjean
american
press
see
generally
near
minnesota
ex
rel
olson
regard
cases
cited
star
tribune
resemble
generally
applicable
sales
tax
indeed
cases
consistently
recognized
nondiscriminatory
taxes
receipts
income
newspapers
permissible
branzburg
hayes
dictum
grosjean
american
press
supra
dictum
cf
follett
supra
preacher
subject
taxes
income
property
dictum
murdock
supra
dictum
justice
rehnquist
dissent
explains
collecting
sales
taxes
newspapers
entails
special
problems
unusual
marketing
practices
newspapers
sales
vending
machines
newsstands
instance
post
dissent
however
explain
state
resolve
problems
using
methods
used
items
like
chewing
gum
candy
marketed
unusual
ways
subject
sales
tax
see
stat
vi
viii
defining
sale
food
vending
machines
sale
see
also
dealing
vending
machine
operators
justice
rehnquist
fears
imposition
sales
tax
mean
vending
machine
prices
instead
prices
publishers
retaining
extra
per
paper
price
publishers
absorbing
tax
post
difficult
see
use
tax
rectifies
problem
increases
publishers
costs
increase
penny
use
taxes
forces
publishers
choose
pass
exact
increment
along
consumers
raising
price
finished
product
increase
price
nickel
retain
extra
per
paper
leave
price
absorb
tax
justice
rehnquist
dissent
deprecates
concern
asserting
threat
invalidate
differentially
burdensome
tax
post
assertion
provide
security
certain
courts
always
prove
able
identify
differentially
burdensome
taxes
question
explore
infra
always
avoided
evaluating
relative
burdens
different
methods
taxation
certain
cases
involving
state
taxation
federal
government
business
see
washington
ante
county
fresno
since
mcculloch
maryland
wheat
supremacy
clause
prohibited
state
taxation
discriminates
federal
government
also
direct
taxation
federal
government
see
generally
new
mexico
spite
rule
direct
taxation
federal
government
remain
free
impose
economic
incidence
tax
federal
government
long
tax
discriminatory
county
fresno
supra
situation
valid
state
interest
requiring
federal
enterprises
bear
share
tax
burden
often
justify
use
differential
methods
taxation
explained
washington
washington
merely
accommodated
fact
may
impose
tax
directly
ante
special
rule
prohibiting
direct
taxation
federal
government
permitting
imposition
equivalent
economic
burden
government
may
justify
state
use
different
methods
taxation
may
also
force
us
within
limits
see
washington
ante
compare
burdens
two
different
taxes
nothing
however
prevents
state
taxing
press
manner
taxes
enterprises
achieve
interest
requiring
press
bear
share
burden
taxing
press
manner
taxes
taxation
necessary
achieve
goals
justice
white
insists
regularly
inquires
economic
effect
taxes
relying
number
cases
arising
due
process
clause
commerce
clause
cases
cited
struck
state
taxes
inequality
tax
burden
admitted
halliburton
oil
well
cementing
reily
able
see
tax
produced
grossly
distorted
result
norfolk
western
missouri
state
tax
emphasis
added
cases
required
taxpayer
show
gross
overreaching
recognizing
vastness
state
taxing
power
latitude
exercise
power
must
given
encounters
constitutional
restraints
ibid
see
alaska
arctic
maid
delicate
cherished
first
amendment
rights
stake
however
constitutional
tolerance
error
diminishes
drastically
risk
increases
courts
prove
unable
apply
accurately
finely
tuned
standards
state
employed
method
taxation
applied
lower
rate
press
doubt
legislature
singling
press
bear
burdensome
tax
course
position
evaluate
relative
burdens
given
clarity
relative
burdens
well
rule
differential
methods
taxation
automatically
permissible
less
burdensome
lower
tax
rate
press
raise
threat
legislature
might
later
impose
extra
burden
escape
detection
courts
see
supra
thus
decision
dissent
suggests
require
minnesota
impose
greater
tax
burden
publications
disparaging
concern
complexities
economic
proof
justice
rehnquist
dissent
undertakes
calculate
hypothetical
sales
tax
liability
star
tribune
years
post
undertaking
think
illustrates
problems
inhere
inquiry
see
generally
musgrave
musgrave
public
finance
theory
practice
ed
detailing
complexities
calculating
burden
tax
cf
evaluating
excess
burden
taxes
quantitative
evidence
sketchy
underlying
procedures
necessarily
crude
first
calculation
newspaper
tells
us
nothing
relative
impact
tax
newspapers
years
since
newspapers
receive
substantial
portion
revenues
advertising
see
generally
newsprint
information
committee
newspaper
newsprint
facts
glance
ed
necessarily
true
even
profitable
newspapers
price
finished
product
exceed
cost
inputs
consequently
necessary
tax
imposed
components
less
burdensome
tax
rate
imposed
price
product
although
relationship
star
tribune
revenues
circulation
revenues
advertising
may
result
lower
tax
burden
use
tax
relationship
need
hold
newspapers
time
second
dissent
assumes
elsewhere
post
sales
tax
increases
price
price
increase
presumably
cause
decrease
demand
decrease
demand
may
lead
lower
total
revenues
therefore
lower
total
sales
tax
burden
calculated
dissent
see
generally
samuelson
economics
ed
musgrave
musgrave
public
finance
theory
practice
ed
necessary
designing
fiscal
policies
allow
private
sector
respond
dissent
calculations
characterized
hypothetical
taking
chance
calculations
others
like
erroneous
risk
first
amendment
forbids
publishers
paid
tax
three
paid
less
another
three
paid
less
star
tribune
one
two
publishers
paying
paid
publishers
paid
tax
three
paid
less
four
paid
less
year
star
tribune
paid
one
two
publishers
incurring
liability
greater
see
nn
cf
mabee
white
plains
publishing
upholding
exemption
fair
labor
standards
act
small
weekly
semiweekly
newspapers
purpose
exemption
put
papers
parity
small
town
enterprises
conclusion
renders
unnecessary
address
star
tribune
arguments
exemption
violates
principles
buckley
valeo
stewart
dry
goods
lewis
justice
white
concurring
part
dissenting
part
case
difficult
exemption
first
paper
ink
limits
burden
minnesota
tax
papers
feature
alone
sufficient
reason
invalidate
minnesota
tax
reverse
judgment
minnesota
recognizes
minnesota
tax
violates
first
amendment
reason
subscribe
part
opinion
concur
judgment
found
fully
sufficient
grounds
decision
need
go
question
whether
minnesota
another
state
may
impose
use
tax
paper
ink
targeted
small
group
newspapers
left
another
day
however
undertakes
task
today
crux
issue
whether
minnesota
justified
imposing
use
tax
paper
ink
lieu
applying
general
sales
tax
publications
concludes
state
offered
satisfactory
explanation
selecting
substitute
sales
tax
ante
end
matter
minnesota
tax
invalid
second
reason
nevertheless
moves
opine
state
impose
tax
even
effective
burden
different
taxpayers
burden
press
lighter
businesses
ante
fear
government
might
use
tax
threatened
sanction
achieve
censorial
purpose
justice
rehnquist
demonstrates
post
proposition
government
threatens
first
amendment
favoring
press
questionable
sake
argument
let
pass
despite
struck
tax
three
separate
reasons
still
finished
second
reason
eschew
inquiry
relative
burden
taxation
presented
submits
courts
institutions
poorly
equipped
evaluate
precision
relative
burdens
various
methods
taxation
ante
except
seems
cases
involving
sovereign
immunity
made
clear
agree
courts
incompetent
evaluate
burdens
taxation
must
decline
task
case
acknowledges
cases
involving
state
taxation
federal
government
business
compared
burden
two
different
taxes
ante
see
county
fresno
city
detroit
apparent
able
determine
whether
state
imposed
economic
incidence
tax
discriminatory
fashion
upon
federal
government
incompetent
determine
whether
tax
imposes
discriminatory
treatment
upon
press
rationale
unique
set
cases
nevertheless
force
us
assume
duty
incompetent
perform
wholly
unsatisfactory
convinced
inherent
incapacity
tax
analysis
taken
path
chosen
today
simply
prohibited
imposing
compensatory
equivalent
economic
burden
deal
federal
government
done
moreover
frequently
examined
without
complaint
actual
effect
tax
determining
whether
state
imposed
impermissible
burden
interstate
commerce
run
afoul
due
process
clause
number
cases
concerning
railroad
taxes
example
considered
tax
burden
decide
whether
equivalent
property
tax
invalid
tax
interstate
commerce
compared
burden
use
taxes
competing
products
sister
sales
taxes
products
sold
decide
whether
former
constituted
discrimination
interstate
commerce
henneford
silas
mason
also
measured
tax
burdens
cases
considering
whether
state
tax
formulas
proportion
amount
business
violate
due
process
see
moorman
mfg
bair
hans
rees
sons
north
carolina
sum
professed
inability
determine
tax
poses
actual
threat
constitutional
principles
novel
concept
one
belied
lessons
experience
may
cases
recognize
confidently
ascertain
whether
differential
method
taxation
imposes
greater
burden
upon
press
generally
applicable
tax
circumstances
may
unwilling
entrust
freedom
press
uncertain
economic
proof
justice
rehnquist
clearly
shows
post
case
since
plainly
evident
minneapolis
star
disadvantaged
almost
certainly
benefited
use
tax
sales
tax
agree
first
amendment
forbids
state
choose
one
method
taxation
another
see
alaska
arctic
maid
alaska
occupational
tax
collected
freezer
ships
rate
value
salmon
discriminatory
alaskan
canneries
pay
tax
value
salmon
obtained
canning
see
norfolk
western
missouri
state
tax
holding
property
tax
rolling
stock
based
mileage
formula
violated
due
process
hen
taxpayer
comes
forward
strong
evidence
tending
prove
mileage
formula
yield
grossly
distorted
result
particular
case
state
obliged
counter
evidence
great
northern
minnesota
find
nothing
record
indicate
tax
consideration
plus
already
collected
exceeds
legitimate
ordinary
tax
property
valued
part
going
concern
relatively
higher
taxes
kinds
property
pullman
richardson
see
also
pullman
richardson
cudahy
packing
minnesota
express
minnesota
galveston
texas
henneford
tax
imposed
privilege
using
products
coming
excepted
tax
property
sale
use
already
subjected
equal
greater
tax
speaking
justice
cardozo
upheld
use
tax
noting
hen
account
made
stranger
afar
subject
greater
burdens
consequence
ownership
dweller
within
gates
see
also
halliburton
oil
well
cementing
reily
holding
use
tax
burden
went
beyond
sales
tax
constituted
invalid
discriminatory
burden
commerce
scripto
carson
upholding
use
tax
complement
sales
tax
justice
rehnquist
dissenting
today
learn
state
runs
afoul
first
amendment
proscription
laws
abridging
freedom
speech
press
state
structures
taxing
system
advantage
newspapers
seems
much
akin
protecting
something
overzealously
end
smothered
purports
rely
intent
framers
first
amendment
believe
safe
assume
abridge
meant
thing
means
today
diminish
curtail
decision
case
nearly
two
centuries
adoption
first
amendment
read
prohibit
activities
way
diminish
curtail
freedoms
protects
agree
first
amendment
per
se
prevent
state
minnesota
regulating
press
even
though
regulation
imposes
economic
burden
evident
numerous
cases
relied
need
repeat
principle
long
settled
ante
agree
application
general
sales
use
taxes
press
sanctioned
line
cases
ante
therefore
also
agree
extent
holds
constitutional
attack
minnesota
scheme
must
aimed
classifications
used
taxing
scheme
ante
point
part
company
colleagues
recognizes
several
parts
opinion
state
minnesota
avoid
constitutional
problems
imposing
newspapers
sales
tax
imposes
retailers
ante
nn
rather
impose
tax
however
minnesota
legislature
decided
provide
newspapers
exemption
sales
tax
impose
use
tax
ink
paper
thus
taxes
part
one
system
sales
use
taxes
newspapers
classified
differently
within
system
problem
finds
difficult
deal
whether
difference
treatment
results
significant
burden
newspapers
record
reveals
minneapolis
star
tribune
average
daily
circulation
copies
nn
using
price
informed
argument
per
copy
see
tr
oral
arg
gross
sales
revenue
year
sunday
circulation
even
assuming
sell
daily
paper
gross
sales
revenue
year
least
thus
total
sales
revenues
sales
tax
imposed
minneapolis
star
tribune
liable
complexities
factual
economic
proof
analyzed
daily
circulation
per
copy
gross
sales
revenue
year
sunday
circulation
per
copy
gross
sales
revenue
year
total
sales
revenues
rate
sales
tax
therefore
sales
tax
imposed
agrees
permissible
minneapolis
star
tribune
liability
record
indicates
minneapolis
star
tribune
paid
use
taxes
total
liability
see
nn
need
expert
testimony
modern
day
euclids
einsteins
determine
paid
use
taxes
significantly
less
burdensome
levied
sales
tax
fortiori
minnesota
taxing
scheme
singles
newspapers
differential
treatment
benefited
burdened
freedom
speech
press
ignoring
calculations
concludes
differential
treatment
alone
minnesota
sales
use
tax
scheme
requires
statutes
found
presumptively
unconstitutional
declared
invalid
unless
state
asserts
counterbalancing
interest
compelling
importance
achieve
without
differential
taxation
ante
differential
treatment
standard
conjured
unprecedented
unwarranted
knowledge
never
subjected
governmental
action
stringent
constitutional
review
solely
basis
differential
treatment
particular
groups
case
relied
police
department
chicago
mosley
certainly
stand
proposition
mosley
picketing
except
peaceful
picketing
prohibited
within
particular
public
area
thus
differential
treatment
key
decision
rather
essential
fact
unless
person
considered
peaceful
picketer
speech
form
expression
totally
abridged
within
area
course
governmentally
created
classifications
must
rational
basis
see
williamson
lee
optical
railway
express
agency
new
york
fact
enacted
presumptively
rational
legislature
however
arms
presumption
rationality
shown
greatest
deference
state
legislatures
devising
taxing
schemes
said
allied
stores
ohio
bowers
wide
discretion
laying
taxes
dealing
proper
domestic
concerns
trenching
upon
prerogatives
national
government
violating
guaranties
federal
constitution
attribute
sovereign
powers
devising
fiscal
systems
ensure
revenue
foster
local
interests
state
may
impose
different
specific
taxes
upon
different
trades
professions
may
vary
rate
excise
upon
various
products
required
resort
close
distinctions
maintain
precise
scientific
uniformity
reference
composition
use
value
citations
omitted
hold
otherwise
subject
essential
taxing
power
state
intolerable
supervision
hostile
basic
principles
government
quoting
ohio
oil
conway
state
devises
classifications
infringe
fundamental
guarantees
protected
constitution
demanded
state
justifying
action
infringement
thus
never
required
unless
state
classifications
significantly
burden
specially
protected
rights
said
massachusetts
board
retirement
murgia
per
curiam
emphasis
added
equal
protection
analysis
requires
strict
scrutiny
legislative
classification
classification
impermissibly
interferes
exercise
fundamental
right
see
also
california
medical
assn
fec
maher
roe
storer
brown
american
party
texas
white
san
antonio
independent
school
district
rodriguez
state
terms
freedoms
issue
first
amendment
issue
raised
unless
first
amendment
rights
infringed
infringement
abridgment
guarantees
see
branzburg
hayes
today
departs
rule
refusing
look
record
determine
whether
classifications
minnesota
use
sales
tax
statutes
significantly
burden
first
amendment
rights
appellant
fellow
newspapers
offers
explanation
failure
conclusion
courts
institutions
poorly
equipped
evaluate
precision
relative
burdens
various
methods
taxation
complexities
factual
economic
proof
always
present
certain
potential
error
courts
little
familiarity
process
evaluating
relative
economic
burden
taxes
sum
possibility
error
inherent
proposed
rule
poses
great
threat
concerns
heart
first
amendment
tolerate
possibility
minnesota
therefore
offered
adequate
justification
special
treatment
newspapers
ante
footnotes
omitted
wisely
relying
solely
inability
weigh
burdens
minnesota
tax
scheme
also
says
even
resultant
burden
press
lighter
others
selection
press
special
treatment
threatens
press
current
differential
treatment
also
possibility
subsequent
differentially
burdensome
treatment
thus
even
without
actually
imposing
extra
burden
press
government
might
able
achieve
censorial
effects
threat
sanctions
may
deter
exercise
first
amendment
rights
almost
potently
actual
application
sanctions
ante
state
required
show
taxing
scheme
rational
case
showing
made
easily
speculated
state
might
concerned
collection
sales
tax
small
transactions
impractical
ante
finds
argument
unpersuasive
sales
goods
subject
sales
tax
ibid
disagree
must
inexpensive
items
sold
minnesota
volume
newspaper
sales
minneapolis
star
tribune
alone
noted
sold
approximately
papers
every
weekday
sold
another
papers
every
sunday
daily
circulation
sunday
circulation
newspapers
commonly
sold
different
way
goods
legislature
concluded
paperboys
corner
newsstands
vending
machines
provide
unreliable
unsuitable
means
collection
sales
tax
must
everyone
buying
paper
put
vending
machine
rather
price
paper
raised
giving
paper
profit
price
kept
paper
absorbing
tax
summary
long
state
find
another
way
collect
revenue
newspapers
imposing
sales
tax
newspapers
one
advantage
newspaper
distributors
collect
tax
state
enforce
collection
consumer
pay
paper
odd
amounts
reasonable
alternative
minnesota
chose
impose
use
tax
ink
paper
reason
believe
legislative
choice
insufficiently
tailored
achieve
goal
raising
revenue
burdens
first
amendment
way
whatsoever
cf
minnesota
clover
leaf
creamery
finds
summary
fashion
exemption
newspapers
receive
first
ink
paper
used
also
violates
first
amendment
result
newspapers
actually
pay
use
tax
agree
explained
minnesota
exemption
effect
credit
benefits
newspapers
minneapolis
star
tribune
benefited
amount
two
years
question
year
morning
paper
year
evening
paper
ibid
absent
improper
motive
part
minnesota
legislature
drawing
limits
exemption
construed
violating
first
amendment
see
oklahoma
press
publishing
walling
cf
mabee
white
plains
publishing
minnesota
specifically
found
exemption
deliberate
calculated
device
designed
illicit
purpose
nothing
record
cast
doubt
conclusion
minnesota
explained
necessary
legislature
construct
economically
sound
taxes
order
raise
revenue
order
legislature
must
classify
grant
exemptions
insure
burden
upon
taxpayer
paying
tax
upon
state
collecting
tax
outweigh
benefit
revenues
state
traditionally
classification
device
fitting
tax
programs
local
needs
usages
order
achieve
equitable
distribution
tax
burden
madden
kentucky
collect
newspapers
fair
share
taxes
sales
use
tax
scheme
time
avoid
abridging
freedoms
speech
press
holds
today
minnesota
must
subject
newspapers
millions
additional
dollars
sales
tax
liability
certainly
hollow
victory
newspapers
seriously
doubt
conclusion
result
intended
framers
first
amendment
reasons
set
forth
affirm
judgment
minnesota
sales
tax
exemption
use
tax
liability
strictly
speaking
newspapers
alone
term
art
used
minnesota
taxing
scheme
publications
publications
defined
include
materials
magazines
advertising
supplements
shoppers
guides
house
organs
trade
professional
journals
serially
issued
comic
books
see
stat
code
agency
rules
tax