U.S. Supreme Court
Bekins Van Lines, Inc. v. Riley, 280 U.S. 80 (1929)
Bekins Van Lines, Inc. v. Riley
Argued April 18, 1929
Decided November 25, 1929
280 U.S. 80
A state law which, in the taxation of carriers of freight by motor vehicle using the public highways distinguishes between those common carriers who operate over regular routes between fixed termini and other carriers, common and private, does not deprive chanroblesvirtualawlibrary
the first mentioned class of equal protection in violation of the Fourteenth Amendment, even if the tax upon it be more burdensome than that upon the others, since it cannot be aid that the classification lacks any reasonable basis. So held in view (1) of the differences between common and private carriers, and (2) of the probability that common carrier operating regularly between fixed termini cause greater wear to the public highways and greater danger to the public thereon. P. 280 U. S. 82.
Appeal from a decree of the district court (three judges) dismissing a bill to enjoin the state Controller from enforcing a tax on the appellants' gross receipts from transportation of freight on public highways in motor vehicles.