CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


CAPITOL GREYHOUND LINES V. BRICE, 339 U. S. 542 (1950)

Subscribe to Cases that cite 339 U. S. 542 RSS feed for this section

U.S. Supreme Court

Capitol Greyhound Lines v. Brice, 339 U.S. 542 (1950)

Capitol Greyhound Lines v. Brice

No. 118

Argued December 5, 1949

Decided May 15, 1950

339 U.S. 542

Syllabus

Section 25A of Art. 66 1/2 of Maryland Annotated Code (1947 Cum.Supp.) imposes a tax of 2% of the fair market value of motor vehicles as a condition precedent to the issuance of certificates of title thereto and to the operation of the vehicles over Maryland roads. This tax is applied indiscriminately to interstate and intrastate common carriers transporting passengers over Maryland roads, and the proceeds are used wholly for road purposes. For the privilege of using its roads, Maryland also charges common carriers a mileage tax for each passenger seat of 1/30 of a cent per mile traveled on Maryland roads.

Held:

1. As applied generally to interstate carriers transporting passengers over Maryland roads, the title tax of 2% of fair market value does not violate the Commerce Clause of the Federal Constitution. Pp. 339 U. S. 543-548.

(a) Such a tax must be judged by its result, not by its formula, and must stand unless proven to be in excess of fair compensation for the privilege of using the roads. Pp. 339 U. S. 544-547.

(b) The title tax is not invalid on the ground that it varies for each carrier without relation to road use. Pp. 339 U. S. 545-546.

(c) If a new rule prohibiting taxes on interstate carriers measured by vehicle value is to be declared, it should be declared by Congress, not by this Court. Pp. 339 U. S. 547-548.

2. The record in this case is insufficient to invalidate the tax, as applied to appellants, on the ground that the taxes actually levied are in excess of a fair compensation for the privilege of using Maryland roads. P. 339 U. S. 548.

___ Md. ___, 64 A.2d 284, affirmed.

The case is stated in the first two paragraphs of the opinion. The judgment below is affirmed, p. 339 U. S. 548. chanroblesvirtualawlibrary

Page 339 U. S. 543





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED