prudential ins benjamin argued decided june appeal state south carolina joseph henderson philadelphia appellant callison david robinson columbia appellee foust columbia city state indiana amici curiae special leave justice rutledge delivered opinion case robertson california bring unexpected sequels underwriters cycle reminiscent conversely views advanced paul virginia wall claims put forward basis eastern decision sustain immunity state taxation robertson case state regulation business insurance specific effect asserted case south carolina longer collect taxes prudential new jersey corporation years prior state levied company paid tax laid foreign insurance companies must paid annually condition receiving certificate authority carry business insurance within state exaction amounts three per cent aggregate premiums received business done south carolina without reference interstate local acter similar tax required south carolina corporations prudential insists tax discriminates interstate commerce favor local business since laid foreign corporations measured gross receipts premiums derived business done state regardless interstate local character accordingly says tax stand consistently many decisions outlawing state taxes discriminate interstate commerce south carolina denies tax discriminatory affected decision event maintains tax valid particularly view mccarran claimed congress consented continuance form taxation thus removed possible constitutional objection otherwise might exist prudential asserts congress done state held continued exaction tax violation commerce clause affected ruling made case holding presents principal basis appeal versatility argument inverts state national power alternation ward simply product protective selfinterest recurring manifestation continuing necessity federal system accommodating two great basic powers comprehends part gibbons ogden wheat phase process continuous times perplexing reconciling paramount national authority commerce created article constitution appropriate exercise reserved powers touching related subject matter continuing adjustment filled many great constitutional gaps marshall time later filling lasting great emphases national policy swinging nation historic conflicts reflected variously time time premise therefore conclusion particular dispositions turn sum shifted reshifted general balance authority inevitably producing anomaly logic result decisions phase atypical history regulation business insurance fact important problems presented origin history solution escape influence moreover law phases living tion anomalous behavior long continued normal attitudes always easy time adjustment comes essentially problems cases tender character necessary renew controversy presented whether decision properly characterized smashing reorientation attitudes toward federal power relation business insurance conducted across state lines necessarily worked two directions opinion pains note ff decision previously held invalid act congress ground business beyond reach power previously attempted exercise authority brought litigation paul virginia new york life ins deer lodge county negative implication commerce clause held place limitation upon state power business however conducted reference state lines correlatively taken widely although universally nullify federal authority question squarely presented answered otherwise case whether paul virginia represented day accommodation departure preexisting evolution commerce clause law whether ruling together later ones adhering remained consonant subsequent general development law may still debated may concede paul case created business insurance special wholly unique way thinking acting regulation business done across state lines see ribble state national power commerce aegis federal commerce power continued spread enfold business conducted general specific legislative exertions usually judicial approval despite notable instances initial hostility history judicial limitation congressional power commerce exercised affirmatively largely one retreat ultimate victory plain words grant havem ade courts caurts cautious except possibly instances noted nullifying positive exertions congress power broad hard define field time physical economic change way commerce carried called forth constantly increasing volume legislation exercising power concurrently general expansion however paul eastern took exclusively function regulating insurance business specific legislative manifestations congress legislated terms applicable commerce generally without particularized reference insurance time rationalization insurance commerce yet business affected vast public developed comprehensive regulatory taxing systems litigation validity came freed commerce clause objections rate deer lodge due process jurisdictional aspects remained confine reach state power relation business affecting negative implications commerce clause became irrelevant valid exercise state regulatory taxing authority meanwhile business insurance experienced expansion graphically depicted facts situation presented case also operations prudential described advocates cause divergent facts legal economic necessarily reflected state legislation grappling nationwide nationally unregulated business inevitably exerted powers limits ways sought generally applied business held within reach commerce clause implied prohibition obvious widespread examples furnished broad detailed licensing provisions business within connected distinct taxing measures drawn apparent reliance upon freedom commerce clause limitations told many statutes longer stand process began affirmatively since commerce clause instrument indicated next step indeed constitutionally required one argument runs apply negatively cutting edge conceptions developed reference commerce must extended commerce insurance completion readjustment confidently asserted require striking much state legislation enacted effective prior decision particularly true discriminatory state taxes said south carolina one moreover results must follow regardless mccarran act provisions act prudential assessment congress neither intended validate taxes surprising attack thus broad decision conceived rightly wrongly conception invitation may greater backtracking justified spite warning proceed care ff prudential misconception relates necessity applying nature scope negative function commerce clause simple tool supposed swath always correlative cut affirmative edge seems assumed cleanly commerce clause worked affirmatively whole implied negative operation state power uneven times highly variable often matters governable logic less experience business negative implication slippery thus left open inference fill divergent ideas meaning may read much readily made explicit affirmation possibility broadened immeasurably logic alone large choices policy affected instance evolving experience federalism control giving content implied negation constitutional history become apparent commerce clause dispositions clause imposes restraint upon state power never doubted otherwise grant power congress wholly ineffective limitation implied open different implications meaning accounts largely variations field continuing almost beginning started marshall taney went forward waite fuller projected later differences perhaps less broad hardly less controversial consequently prohibitive affirmative enabling effects history commerce clause one considerable judicial oscillation moreover parallel encompasses latest turn trend concurrently broadening scope permissible application federal tendency also run toward sustaining state regulatory taxing measures formerly regarded inconsonant congress unexercised power new renewed emphasis facts practical considerations rather dogmatic logistic facts great importance ing controversies effect transferred general problem adjustment level tolerant state federal legislative action ii required however consider whether level authorities prudential chiefly relies require invalidation south carolina tax point stated cases welton missouri outlawed state taxes found discriminate interstate commerce one involved situation like question validity state taxing statute arose congress power lay dormant none congress acted purported act either way consenting state tax otherwise cases therefore presented question validity tax congress taken affirmative action consenting purporting give validity consequently stand controlling precedents case seem obvious hardly require comment except fact prudential argued earnestly contrary position puts mccarran act one side either intended effect toward validating sort tax construed otherwise constitutionally ineffective questions present controlling issues case turn helpful note exact effects prudential argument fundamentally maintains commerce clause force without reference action congress whether otherwise forbids discriminatory state taxation interstate commerce say effect neither congress acting affirmatively congress thus acting coordinately validly impose regulation found find forbidden commerce clause laid state action taken congress power lies dormant view limits state power regulate commerce absence affirmative action congress also limits congress permissible action respect whether taken alone coordination state legislation merely state position way compels rejection conceived congress power commerce nullified large extent variations commerce clause theory never law may regulation commerce congress silent full measure power much less boundary thought confine congress acting together may accomplish regard matter invert constitutional grant limitation upon power confers commerce clause sense limitation upon power congress interstate foreign commerce contrary marshall declared gibbons ogden grant congress plenary authority subjects limitation places upon congress power respect constitutes commerce including whatever rightly may found affect sufficiently make congressional regulation necessary appropriate limitation course entirely distinct implied prohibition commerce clause one concerned defining commerce fixing outer boundary field authority granted shall govern relates matters within field commerce defined including whatever may fall within doctrine one limitation bounds power congress confines powers two areas coextensive distinction always clearly observed questions may indeed att imes arise case close relationship blur thereby equate implied prohibition affirmative endowment altogether fallacious equivalence appears obviously perhaps cases important decision cause ones involving situations silence congress dormancy power taken judicially one view another constitutional forbidding state action congress later disclaim prohibition undertake nullify yet held disclaimer invalid state action supported stand contrary instance given effect congressional judgment contradicting previous one true rationalizations differed concerning decisions indeed also judges participating differed respect results lasting least important direction given process accommodating federal state authority reasons stated reaching none decisions conceded none involved question power congress make conclusive mandate concerning commerce apart function defining outer boundary power whenever congress judgment uttered affirmatively contradict previously expressed view specific action taken congress silence forbidden commerce clause body accommodated previous judgment congress expressed approval part readjustment may explained ways acceptable theory commerce clause relations congress courts toward functioning explanations however hardly go root matter fact remains instances sustaining congress overriding action involved something beyond correction erroneous factual judgment deference congress presumably view als beyond giving due deference conception scope powers repudiates silence thought support inference forbidden state action prudential squarely met fact fixed sense applicability welton shelby county robbins shelby county taxing district line cases rather posed enigma bearing bridge liquor cases upon decision made commerce clause force forbids discriminatory state taxation measures congress expressly consenting give action validity answer need labored prudential case makes contention commerce involved argument exactly opposite contention founded commerce clause one wholly implied prohibition within filed commerce regards operative congress silence face positive expression mccarran act continued regulation taxation business insurance accordw ith congress policy expression raises questions concerning validity also concerning whether policy stated extends kind state legislation immediately issue questions answered prudential seeks answered conception congress declaration policy adds nothing validity done within area covered declaration words mere brutum fulmen produce intolerable consequences restricting congress power ignore basis second wheeling bridge case indeed clark distilling case set pattern law governing situations like presented accordingly turn issues alive significant future iii considering issues raised mccarran act question applicability ground may cleared putting aside matters strenuously argued state first follows said required determine whether south carolina tax valid dormancy congress power congress expressly stated intent policy act reasons stated think declaration effect clearly sustain exaction done without violating constitutional provision token need consider whether tax operative congress unilluminated silence discriminatory sense exaction forbidden commerce clause prudential categorically asserts south carolina maintains equal certitude much attention given state questions view take case controlling issues undercut determine prudential argument seems subsume whether business done south carolina affected tax regarded constituting interstate commerce fall within commerce classification hand may properly considered local intrastate business questions put one side present purposes assume tax discriminatory sense prudential contention business done south carolina affected tax done part interstate commerce necessary spend much time interpreting mccarran act pertinently follows congress hereby declares continued regulation taxation several business insurance public interest silence part congress shall construed impose barrier regulation taxation business several business insurance every person engaged therein shall subject laws several relate regulation taxation business act congress shall construed invalidate impair supersede law enacted state purpose regulating business insurance imposes fee tax upon business unless act specifically relates business insurance stat obviously congress purpose broadly give support existing future state systems regulating taxing business insurance done two ways one removing obstructions might thought flow power whether dormant exercised except otherwise expressly vided act future legislation declaring expressly affirmatively continued state regulation taxation business public interest business engage subject laws several respects moreover taking action congress must full knowledge existence state systems regulation taxation fact differ greatly scope character regulations imposed taxes exacted fact many include features extent applied generally interstate business congress unacquainted facts purpose evidently throw whole weight power behind state systems notwithstanding variations serve useful purpose inquire whether far effort necessary view explicit reservations made majority opinion case necessary conclude congress enacting mccarran act sought validate every existing state regulation tax mass legislation must lain provisions may subject serious question score constitutional limitations addition commerce clause objections arising dormancy congress power agree prudential inference congress intended circumvent constitutional limitations upon power though congress purpose validate unconstitutional provisions state laws except far constitution gives congress power removing obstacles state action arising action consenting laws clearly put full weight power behind existing future state legislation sustain attack commerce clause whatever extent may done force power behind subject exceptions expressly provided two conclusions corollary character important case must drawn congress action circumstances taken one congress intended declare effect declared uniformity regulation state required reference business insurance national public interest except specific respects otherwise expressly provided necessarily determination congress state taxes silence might held invalid discriminatory place interstate insurance business burden unable generally bear bear competition local business taxes uncommon among statute clearly included south carolina tax issue judgment one policy reflected long clear experience notwithstanding long incidence tax payment prudential without question prior decision record prudential continuous success south carolina refutes idea payment tax handicapped way tending exclude competition local business domestic insurance companies indeed prudential makes contrary contention factual basis well eastern decision wipe experience weight bearing matter practical consequences resulting operation tax upon question robertson california consequently prudential case discrimination must rest upon idea either commerce clas forbids state exact taxes purely local business tax somehow technically inherently discriminatory character possibly type exclude seriously handicap new trants seeking establish south carolina grounds moreover argument subsumes congress contrary judgment matter policy relating regulation interstate commerce effective either force alone operative conjunction sustain state policy iv view considerations going far rule south carolina longer may collect tax flout expressly declared policies congress state moreover establish ruling never heretofore made depart whole trend decision great variety situations analogous one presented already emphasized authorities closely point upon problem appellant insists relating discriminatory state taxes laid dormancy congress power rather decisions every instance thus far later sustained coordinated action taken congress regulation commerce power congress commerce exercised entirely without reference coordinated action restricted except constitution expressly limitation forbids discriminate interstate commerce favor local trade plenary scope enables congress promote also prohibit interstate commerce done frequently great variety reasons power run street one narrowly fixed dimensions congress may keep way open confine broadly closely close entirely subject restrictions placed upon authority constitutional provisions requirement shall invade domains action reserved exclusively broad authority congress may exercise alone subject limitations conjunction coordinated action case limitations imposed preservation powers become inoperative designed forbid action altogether power combination powers mental system remain effective congress south carolina acted complete coordination sustain tax therefore reinforced exercise power government residing scheme clear gross must evil nullify exertion one arise exceeding beyond cavil explicit compelling limitation imposed constitutional provision provisions designed intended outlaw action taken entirely constitutional framework light argument degree discrimination south carolina tax involved puts beyond power government continue must fall weight conceivable violation commerce clause letter spirit presented contravention limitation word added latter respect prudential urged grounds founded upon constitutional provisions commerce clause except relation mccarran act event construed effect validate continued exaction tax said regards statute neither intended effective authorize sanction state statutes discriminate interstate commerce event act taken intended effect puts forward somewhat novel contentions statute violation due process clause fifth amendment first clause article requiring duties imposts excises shall uniform throughout article requires legislation enacted congress apparently tenth amendment violation power tax purposes raising revenue use power vested exclusively arguments may summarily disposed due processc ontention settled long line authorities prior eastern decision similar provision fourteenth amendment well requiring equal protection laws forbid lay collect tax south carolina certainly fifth amendment narrowly confine power congress fourteenth taken together accomplish restriction upon coordinated exercise power congress argument grounded upon first clause article requiring excises shall uniform throughout identifies state exaction laying excise congress alone limitation applies done theory occurred congress tax conception obviously ignores state exertion power furthermore seeks restrict coordinated exercise federal state authority limitation applicable federal taxing power exerted without reference state action observation applies also contention based article final contention sustain act thus tax invasion state power taxation clearly lacking merit call comment point juxtaposition contentions discussed preceding paragraph effect one stroke bring act collision limitations operative upon federal power time nullify state authority anomalous consequence follows division legislative power respective spheres federal state authority limitations applicable separately coordinated exercise neither former latter found merely fact authority thus divided conception reduce joint exercise power congress achieve common ends regulation society effective range either power separately exerted without basis specific constitutional limitation otherwise division know grounding either constitutional experience spirit restriction great reasons policy history necessary restate great powers separated forbidden cooperate achieve legislative consequences particularly great fields regulating commerce taxation extent least neither accomplish isolated exertion considered appellant contentions including suggestion mccarran act construed interpreted thus given effect involve unconstitutional delegation congress power reasons already set forth others including fact instance delegation involved facts find without merit judgment accordingly affirmed affirmed justice black concurs result justice jackson took part consideration decision case footnotes statute imposing tax south carolina code section fact imposes separate tax former two per cent latter one per cent gross premium returns state provisions reduction amount tax scaled specified investments south carolina securities property taxes laid addition annual license fees provided law stated terms required additional graded license fee graduated license fee two taxes treated combination purposes litigation effect single tax three per cent section expressly exempt south carolina corporationsf rom payment tax however subject taxes prudential maintains bearing upon issues possibly demonstrate discriminatory character effects exaction issue see note chiefly taxes real personal property incidence prudential largely escapes location property extending welton missouri nippert richmond see collection authorities mcgoldrick note apparent reliance upon decisions rendered prior decision made without reference ruling lincoln national ins read bethlehem motors flynt indeed also paul virginia wall hooper california like authorities state also maintains prudential south carolina business altogether interstate commerce consists substantial part local transactions aggregate measures tax view relies upon diverse decisions mcgoldrick international shoe shartel western live stock bureau revenue polish national alliance national labor relations board see note text pertinent portion act set forth text part iii note cf underwriters notes see also note early highly authoritative less mutually exclusive view possible alternatives among volumes written special reference may made fa nkfurter commerce clause ribble state national power commerce gavit commerce clause see dowling interstate commerce state power thoughtful comment since decision see patterson future state supervision insurance note congressional consent discriminatory state legislation rev legislate interstitially interstices great marshall time ribble state national power commerce demarcation drawn largely according pull one period towards interests local another direction rule frankfurter commerce clause sess hammer dagenhart overruled darby compare knight american tobacco schechter national labor relations board jones laughlin steel see also discussion wickard filburn ff see ribble state national power commerce listing decisions invalidating acts congress prior noting justice miller slightly error statement trade mark cases one might count fingers decisions beginning modern phase enactment interstate commerce commission legislation near beginning present century catalogue long repeat see german alliance ins lewis la tourette mcmaster national union fire ins wanberg cf osborn ozlin always special relation insurance see also underwriters dissenting opinion page page see allgeyer louisiana new york life ins head fidelity deposit maryland tafoya louis cotton compress arkansas hoopeston cullen powell state public power et seq also louis southwestern texas alexander ann compare henderson position foreign corporations american constitutional law cf international harvester dept treasury concurring opinion page concurring opinion page see international shoec washington according prudential brief transacts business december force policies insuring approximately persons total amount annuity contracts operative lives approximately persons providing annual income approximately lives year appellant issued policies insuring lives approximately persons total amount entered annuity contracts operative lives approximately persons providing annual income approximately lives year appellant collected premiums insurance policies paid claims policies paid annuity contracts south carolina company force policies insuring lives approximately persons resident said state total amount year ending december policies insuring lives approximately persons resident said state total amount issued claims paid policies covering lives residents south carolina premium tax amounted state local taxes paid amounted making total year taxes dissenting opinion page page see note infra cf robertson california question discussed settled constitutional convention appears debate september two days submission proposed constitution congress portion bears quotation mchenry carrol moved state shall restrained laying duties tonnage purpose clearing harbours erecting mason support explained urged situation chesapeak peculiarly required expences sort govr morris restrained laying tonnage constitution stands exception proposed imply contrary put worse condition gentleman mason wishes madison whether restrained laying tonnage duties depends extent power regulate commerce terms vague seem exclude power may certainly restrained treaty observed projects tonnage duties support seamen convinced regulation commerce nature indivisible wholly one authority sherman power regulate trade controul interferences state regulation interferences happen danger apprehended concurrent jurisdiction langdon insisted regulation tonnage essential part regulation trade nothing motion state shall lay duty tonnage without consent congress mas ay divd ay del ay md ay ay geo farrand records federal constitutional convention vol ii see note congressional consent discriminatory state legislation short summary views expressed debates later members convention see also abel commerce clause constitutional convention contemporary comment hamilton adair power govern categories interstae commerce state laws affecting commerce natural concomitants marshall doctrine theories slience congress outgrowth taney diverse theories cohabit miscegenation may produce strange progeny ribble tracings latest various trends see summaries cited note see also bikle silence congress recent diversities discussed dowling interstate commerce state power ff see also different views expressed nippert richmond southern pacific arizona mcleod dilworth northwest airlines minnesota opinions hooven allison evatt compare american mfg louis adams mfg storen see note text south carolina state highway dept barnwell western live stock bureau revenue mcgoldrick nelson sears roebuck california thompson duckworth arkansas union brokerage jensen ff cf nippert richmond notes authorities cited see note compare state laws invalid commerce clause unless actually discriminate interstate commerce conflict regulation enacted congress gwin white prince henneford dissenting opinion page page except state acts designed impose discriminatory burdens interstate commerce alone must far interstate cm merce shall free untrammeled far shall burdened duties imposts far shall prohibited page page see also essentially position adams mfg storen dissenting opinion southern pac arizona dissenting opinion page page see note thus instance limitations upon length trains imposed arizona train limit law held violation commerce clause southern pacific arizona beyond power congress perhaps also congress acting together impose commerce clause grounds thus nullifying power conferred order regulate matters argument reminiscent justice mclean second wheeling bridge case cf note cf note text see argument plaintiff error paul virginia wall classic instance cf note see also discussions cited note legislation typically presented problem found variety measures wilson act stat prototype earlier legislation presenting difficulty involved second wheeling bridge cases pennsylvania wheeling belmont bridge see note citations pennsylvania wheeling belmont bridge compare pennsylvania wheeling belmont bridge co clinton bridge wall leisy hardin compare rahrer bowman chicago northwestern compare clark distilling western maryland see ribble materials cited note modern record interesting note first bridge case justice mclean spoke chief justice taney justice daniel dissenting separate opinions division prevailed opinions filed upon consideration master report entry decree second bridge case justice nelson spoke justices mclean grier wayne daniel filing separate opinions dissenting one issues presented thus instances conceivably reversal might rationalized one factual judgment made deference contrary finding like character made body better able make determination moreover congress supporting action deprives adverse view concerning state legislation strength may derived inference congress silence impliedly forbidden hence insofar judgment may taken conclusive entitled deference questions relating power historically scope deference great cf note congress explicit repudiation attitude inferentially attributed silence compels reversal earlier pronounced view first wheeling bridge case made finding upon evidence taken master bridge fact obstructed navigation added legal conclusion public nuisance went specify height must raised avoid effect finding fact therefore also legal conclusion drawn effect overturned act congress see note finding obstruction fact depended sense upon previous determination congress found congress prior legislation policy freedom navigation applied outlaw bridge see note far therefore bridge created obstruction free navigation river view previous acts congress regarded modified subsequent legislation although still may obstruction fact contemplation law regulation commerce includes intercourse navigation course power determine shall shall deemed judgment law obstruction navigation justice nelson speaking second wheeling bridge case compare dissenting opinion justice mclean wrote majority first wheeling bridge case going ground among others act congress invaded judicial function also act apart effect unconstitutional congress may power declare bridge shall built shall obstruction use navigable water seem far commercial power congress exercised page thus grant authority congress upon relied first decision part outlaw bridge converted limitation cf text part ii note ff cf note text see part iv whether within without doctrine cf underwriters authorities cited making assumptions however improper note record made state purport deal factually latter question matter proof simply alleged prudential south carolina business done interstate allegation denied supporting allegations concerning extent business manner conducting case much better shape factually question discrimination briefs include tables figures designed show prudential pays proportionately tax south carolina corporations pay taxes levied cf note figures made part record state petition rehearing filed prudential insisted proper place consideration questions presented position tax discriminatory face statute without reference taxes south carolina corporations may pay cf note express opinion concerning whether showing either respect sufficient require deteri nation issues directed tendered absence action congress remainder statute including proviso relates applicability sherman act note related federal statutes business insurance january provides mccarran act shall affect manner application business national labor relations act et fair labor standards act et merchant marine act et seq extends term used act include specified territories district columbia provides severability see note course constitutional requirement state taxes must uniform sense requirement laid upon federal taxing power first clause article ever held requirement made commerce clause constitutional provision different thing entirely strictures discrimination within state laid equal protection commerce clauses mccarran act effect determination congress business insurance though done interstate commerce character require uniformity treatment within distinction taken doctrine cooley board wardens except otherwise expressly declared effective date mccarran act sixteen imposed life insurance companies taxes substantially similar south carolina tax issue tit burns corrick la stat dart act comp laws ohio code ann throckmorton purdon tit code laws vernon art express opinion concerning validity feature statutes substantially identical south carolina tax dealt herein prudential first authorized business south carolina since time received annual renewals license present scope business south carolina see note cf ashton cameron county district us may said effect overruled bekins see jackson struggle judicial supremacy see carmichael southern coal steward machine davis kentucky whip collar illinois central clark distilling western maryland ry whitfield ohio rahrer perkins pennsylvania standard dredging murphy international shoe washington cf parker richard see generally keenig federal state constitution north american securities exchange commission darby lumber gibbons ogden wheat example provisions article forbidding giving preferences regulation commerce revenue ports one state another commanding tax duty shall laid articles exported state held applicable foreign commerce dooly compare provision article empowering congress consent laying duties imposts exports see also note reid colorado champion ames hipolite egg hoke darby lumber overruling hammer dagenhart ann see cases cited notes perhaps impossible point certainty explicit limitation among various commerce clauses constitution decision application provisions combined exercise powers sparse see however discussion pennsylvania wheeling belmont bridge et relating clause article providing preference shall given regulation commerce revenue ports one state another shall vessels bound one state obliged enter clear pay duties another doubt combined exercise state federal authority limited largely undefined extent constitutional prohibitions combined effects one cf text herein note et seq apart provision article quoted possible exception specific limitations placed upon commerce power state power relation commerce expressly provide joint action effective thus true reference laying duties exports consent congress art notwithstanding prohibition action congressional action alone art course state action alone art note provision state shall without consent congress lay duty tonnage see also note thus expressly contemplated instances combined exercise powers congress free restrictions expressly applicable exerted isolation true provisions held applicable foreign commerce prohibition article levy duties imports exports without congress consent woodruff parham wall american steel wire speed et seq see brown maryland wheat others apply coastwise trade indeed trade towns state words intrastate commerce state tonnage tax cases wall see pennsylvania wheeling belmont bridge supra louisiana pub ser comm texas cf williams see also william provisions intimately expressly related commerce power notwithstanding diversities application interstate foreign commerce also federal state power combined operation conclusion drawn constitutional policy give congress acting together broad powers instances denied acting alone relation foreign commerce deny authority altogether reference interstate commerce indeed opposite conclusion clearly indicated virtue express provision applicable strong inference expressly forbidden ruling new recent already said principle undoubted act legislature virginia conferred full authority erect maintain bridge subject exercise power congress regulate navigation river body exercise power regulated navigation consistent preservation continuation authority maintain seem complete authority combines concurrent powers governments state federal sufficient certainly none found system government pennsylvania wheeling belmont bridge compare justice mclean dissenting view note contentions stated appellant brief follows assumed act adoption congress legislation act unconstitutional violation due process clause fifth amendment constitution violation article section clause constitution requires excises shall uniform throughout exercise congress taxing power violation article section constitution requires legislation enacted congress violation power tax purposes raising revenue use power vested exclusively never held state may exact foreign insurance corporation condition admission business payment tax measured business done within borders lincoln national life ins read see ducat chicago wall fire philadelphia new york hanover fire ins harding continental assurance tennessee see discussion henderson position foreign corporations american constitutional law ff related contention congress south carolina statute amounts unconstitutional delegation congress legislative power obviously confuses congress power legislate power consent state legislation identical though exercised formal manner see clark distilling western maryland ry hocking thing state federal governments acting together prevented achieving end desired simply division power ribble see note cf note