Search for: "State Tonnage Tax Cases" Results 1 - 20 of 30
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26 Jun 2017, 4:00 am
A tanker owner sued, and in 2009 the Supreme Court held that the tax violated the Tonnage Clause. [read post]
26 Jun 2009, 10:14 am
Justice Breyer, writing for the majority, asserted that this tax violated the Tonnage Clause, which forbids a "State… without the consent of Congress, to lay any duty of Tonnage. [read post]
[ii] The Court distinguished this case, however, from that line of reasoning by stating that the Order required the physical surrender of the raisins and a transfer of title. [read post]
22 Oct 2015, 6:11 am by Robert Natelson (guest-blogging)
The shared responsibility payment is thus not a direct tax that must be apportioned among the several States. [read post]
22 Jun 2009, 2:04 am
City of Valdez, AlaskaCONSTITUTIONAL LAW - Tonnage"A municipal ordinance that imposes a personal property tax on certain boats and vessels, which contains exceptions that, in effect, largely limit its applicability to large oil tankers, violates the Constitution's Tonnage Clause, Art. [read post]
31 Mar 2009, 1:06 pm
This case stems from a tax enacted by Valdez, Alaska, which is located on Prince William Sound at the south end of the Trans-Alaska Pipeline System. [read post]
22 Apr 2015, 7:12 pm by Calvin Massey
Earle, in which the Court upheld a Maryland tax of 10% of the oyster shells taken by harvesters in Maryland waters. [read post]
7 Jan 2011, 12:34 pm by Mark Murakami
This was a case that involved a little litigated Constitutional clause, the prohibition on State assessment of duties on tonnage. [read post]
12 Dec 2008, 7:04 pm
The Alaska Supreme Court upheld the tax, rejecting arguments that it violated a constitutional clause that bars taxes on vessels merely for the privilege of using a port (the Tonnage Cluase), as well as other constitutonal protections. [read post]
15 Aug 2011, 3:00 am by Peter A. Mahler
In 1991, the New York State Department of Transportation as owner entered into a 99-year lease with Harlem River Yard Ventures, Inc. [read post]
24 Aug 2015, 12:50 pm by Robert Thomas (
Earle, 279 U.S. 392 (1929), the case in which the Court upheld a Maryland state tax which required oyster farmers turn over to the state 10% of the empty oyster shells which they harvested, or pay a monetary equivalent. [read post]
14 Oct 2009, 6:51 am by Larry
Further, the Court found no case in which a similarly situated plaintiff had secured (h) jurisdiction.Regarding residual jurisdiction under 28 USC 1581(i), the court noted the absence of an issue involving (1) revenue from imports or tonnage or (2) tariffs, duties, fees, or other taxes on imports. [read post]
28 Jul 2019, 4:25 pm by Larry
[Note to lawyers: Yes, I know the history of Harbor Maintenance Tax and jurisdiction, even that can be reconciled.] [read post]
” In their reply to DMWW’s arguments, the drainage districts state, “There is no allegation any drainage district in this case did anything other than exactly what the Legislature designed and created it to do. [read post]
14 Feb 2011, 8:58 am by Guest Blogger
City of Valdez, the justices read the prohibition against "any [state] Duty of Tonnage" without the consent of the Congress "in light of its purpose" and invalidated a state duty that, while nominally declared a "property tax," operated as a de facto tax on the privilege of entering a port. [read post]
26 Nov 2008, 7:17 pm
City of Valdez, Alaska Issue: Whether a municipal tax that falls exclusively on large vessels in the city’s harbor violates the Tonnage Clause, Commerce Clause, or Due Process Clause. [read post]