Harvard Law Review Volume 31

Harvard Law Review Volume 31

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1918 edition. Excerpt: ...In form all the state taxes which we have been considering are regulations of something else than interstate commerce. In substance they have all had some effect on interstate commerce. At the beginning the form was regarded as controlling. The reason given for refusing to consider the substance was that the privilege taxed by the state might be surrendered, and the imposition thereby avoided. Later a majority of the court became convinced that in certain kinds of business the abandonment of local business would itself be so substantial a burden on the interstate business as to amount to a "regulation" thereof. Such an abandonment might in a very real sense be a "regulation" of interstate commerce, even though it were to be regarded as the denial of a collateral benefit rather than the imposition of a burden. For in common sense the effective and economical conduct of interstate transportation requires the collateral benefit of uniting local transportation with that between the states. So also local transportation requires the collateral benefit of interstate transportation. The same roadbed and the same facilities and men are used for both. The physical separation of the two would be an act of folly. To allow a state to require a corporation to choose between such separation and excessive burdens on the local business is to allow it to interfere seriously with the only reasonable method of conducting the interstate business. 1'" See passage quoted on page 585, supra. 1" Houston, E. & W. T. R. Co. v. United States, 234 U. S. 342, 34 Sup. Ct. Rep. 833 (1914); American Express Co. v. South Dakota, 244 U. S. 617, 37 Sup. Ct. Rep. 656 (1917) m 221 U. S. 229, 31 Sup. Ct. Rep. 564 (1911). "4 221 U....show more

Product details

  • Paperback | 540 pages
  • 189 x 246 x 28mm | 953g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236874757
  • 9781236874757