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U.S. Supreme Court

Interstate Busses Corp. v. Blodgett, 276 U.S. 245 (1928)

Interstate Busses Corporation v. Blodgett

No. 197

Argued January 19, 20, 1928

Decided February 20, 1928

276 U.S. 245


1. Where an application for an interlocutory injunction under Jud.Code § 266 has been denied by a court of three judges and the bill is dismissed by that court on final hearing, the case is reviewable by direct appeal to this Court. P. 276 U. S. 249.

2. A state tax of one cent for each mile of highway traversed in the state by any motor bus used in interstate commerce, the proceeds of which are devoted to maintenance of public highways of the state, is not repugnant to the Commerce Clause of the Constitution when not unreasonable in amount or discriminatory against interstate commerce. P. 276 U. S. 249.

3. Such a charge, when reasonable in itself, is not to be deemed unreasonable because other taxes are imposed by the state on the same taxpayer for the use of its highways, if he fails to show that the aggregate charge is unreasonable. P. 276 U. S. 251.

4. In addition to other taxes common to both classes, the owners of motor buses operated in interstate commerce pay in Connecticut, a tax of one cent for each mile of state highway traversed by each vehicle, but the owners of such vehicles engaged in intrastate commerce pay instead a tax on their gross receipts, the proceeds of both taxes being devoted to maintenance of highways. Held that a party complaining of the mileage tax does not establish discrimination against interstate commerce by the mere difference of the chanrobles.com-red

Page 276 U. S. 246

taxes, but must prove that, in actual practice, the tax complained of fall with disproportionate economic weight upon him. P. 276 U. S. 251.

5. Where relief from a state tax is sought upon the ground that it is unconstitutional, and it is held valid, it may be assumed that the complaining party will pay it, and.the constitutional validity of the consequences imposed by the statute in case of nonpayment need not be considered. P. 276 U. S. 252.

19 F.2d 256 affirmed.

Appeal from a final decree of the district court of three judges dismissing a bill to restrain tax officials of Connecticut from levying a tax on the appellant based on its use of the state highways for interstate transportation of passengers in motor buses. chanrobles.com-red

Page 276 U. S. 249