Interstate Transit, Inc. v. LindseyAnnotate this Case
283 U.S. 183 (1931)
U.S. Supreme Court
Interstate Transit, Inc. v. Lindsey, 283 U.S. 183 (1931)
Interstate Transit, Inc. v. Lindsey
Argued March 19, 1931
Decided April 13, 1931
283 U.S. 183
1. A state tax upon the operation of motor vehicles engaged exclusively in interstate commerce, being a direct burden on that commerce, cannot be sustained unless it appears affirmatively, in some way, that it is levied only as compensation for use of the highways in the state or to defray the expense of regulating motor traffic. P. 283 U. S. 185.
2. Tennessee Act of 1927, c. 89, § 4, imposed upon concerns operating interstate motor buses on the highways of the state a privilege tax graduated according to carrying capacity. It is part of a general revenue act which deals with practically all of the taxes laid by the state except those which admittedly provide for defraying
the cost of constructing and maintaining highways and regulating traffic thereon, and the revenue derived from it, unlike that arising from the highway statutes, goes not to the highway fund, but to the general funds of the state. Held a privilege tax on the carrying on of interstate business, and repugnant to the commerce clause. P. 283 U. S. 186.
161 Tenn. 56; 29 S.W. 2d 257, reversed.
Appeal from a judgment reversing a judgment for the transit company in a lower state court, in its action to recover money collected from it as a tax.
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.