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Capitol Greyhound Lines v. Brice, 339 U.S. 542 (1950)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
APPEAL FROM THE COURT OF APPEALS OF MARYLAND
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. 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. 544-547.
(b) The title tax is not invalid on the ground that it varies for each carrier without relation to road use. Pp. 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. 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. 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. 548.
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Chicago: U.S. Supreme Court, "Syllabus," Capitol Greyhound Lines v. Brice, 339 U.S. 542 (1950) in 339 U.S. 542 339 U.S. 543. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=1BM8A1C7FI37NUR.
MLA: U.S. Supreme Court. "Syllabus." Capitol Greyhound Lines v. Brice, 339 U.S. 542 (1950), in 339 U.S. 542, page 339 U.S. 543. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1BM8A1C7FI37NUR.
Harvard: U.S. Supreme Court, 'Syllabus' in Capitol Greyhound Lines v. Brice, 339 U.S. 542 (1950). cited in 1950, 339 U.S. 542, pp.339 U.S. 543. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=1BM8A1C7FI37NUR.
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