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2009 United States Supreme Court case
Polar Tankers, Inc. v. City of Valdez
United States Constitution
.
The
oil tankers. Polar Tankers, a
ConocoPhillips subsidiary, sued, arguing that the tax violated the Tonnage Clause of the Constitution, which forbids a
state , "without the Consent of
Congress , [to] lay any Duty of Tonnage."
The Supreme Court agreed with Polar Tankers. The court noted that the
term of art for a tax imposed that varies with "the internal cubic capacity of a
vessel ," but emphasized that a consistent line of cases had read the clause broadly, "forbidding a State to do that indirectly which she is forbidden ... to do directly."
[1] Those cases, the court concluded, stood for the proposition that the tonnage clause's prohibition reaches any taxes or duties on a ship, "whether a fixed sum upon its whole
tonnage , or a sum to be ascertained by comparing the amount of tonnage with the rate of duty[,] ... regardless of [the tax or duty's] name or form ... which operate to impose a charge for the privilege of entering, trading in, or lying in a port."
[2] With this premise in mind, the court concluded that because Valdez taxes "ships and to no other property at all[,] ... in order to obtain revenue for general city purposes[, this was] ... the kind of tax that the Tonnage Clause forbids Valdez to impose without the consent of Congress, consent that Valdez lacks."
See also References
(1849)). ^ Id. at _ (internal quotation marks omitted) (quoting Steamship Co. v. Portwardens , 73 U.S. (6 Wall. ) 31, 35 (1867) and Clyde Mallory Lines v. Alabama ex rel. State Docks Comm'n , 296 U.S. 261, 265-56 (1935)).
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