Capitol Greyhound Lines et al. v. Brice, Commissioner of Motor Vehicles (339 U.S. 542)
U.S. Supreme Court · decided May 15, 1950 · Supreme Court Database (Spaeth)
- Citation
- 339 U.S. 542 · 70 S. Ct. 806
- Docket
- No. 118
- Argued
- December 5, 1949
- Decided
- May 15, 1950
- Term
- October Term 1949
- Vote
- 6–2
- Majority author
- Justice Black
- Issue area
- Economic Activity
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
How the Justices voted
- Majority
- Chief Justice Vinson, Justice Minton, Justice Clark, Justice Burton, Justice Reed, Justice Black (wrote)
- Dissenting
- Justice R. H. Jackson, Justice Frankfurter (wrote)
Opinion excerpt
Mr. Justice Black delivered the opinion of the Court. The basic question presented is whether one of two Maryland taxes imposed on all common carriers transporting passengers over Maryland roads can be exacted from interstate carriers consistently with the commerce clause of the Federal Constitution. A subsidiary contention impliedly raised by carrier appellants here is that the tax is invalid as applied to them. The Supreme Court of Maryland upheld the tax, -Md. -, 64 A. 2d 284. The case is here on appeal under 28 U. S. C. § 1257 (2). The tax challenged by appellants is prescribed by § 25A of Art. 66% of the Annotated Code of Maryland, 1947 Cum. Supp. In the language of appellants that section imposes “a tax of 2% upon the fair market value of motor vehicles used in interstate commerce as a condition precedent to the issuance of certificates of title thereto (the issuance of such certificates being a further condition precedent to the registration and operation of such vehicles in,, the State of Maryland) . ...” First. Appellants do not contend that as interstate carriers they are wholly exempt from state taxation. This Court and others have consistently upheld taxes on interstate carriers to compensate a state fairly for the privilege of using its roads or for the cost of administering state traffic regulations. Courts have invoked the commerce clause to invalidate state…
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