Bode v. Barrett, 344 U.S. 583 (1953)

Bode v. Barrett

Submitted January 5, 1953
Decided February 9, 1953 *
344 U.S. 583

ON APPEAL FROM THE SUPREME COURT OF ILLINOIS

Syllabus

Appellants, most of whom are interstate carriers and all of whom are intrastate carriers in Illinois, challenged the constitutionality of an Illinois law which imposes a tax for the use of the public highways and measures the tax exclusively by the gross weight of each vehicle. None of the appellants showed that the tax bore no reasonable relation to the use he made of the highways in his intrastate operations, or that the tax was increased by reason of his interstate operations.

Held:

1. Appellants have failed to carry the burden of showing that the tax deprives them of rights which the Commerce Clause protects. Pp. 584-585.

2. The tax does not violate the Due Process Clause of the Fourteenth Amendment, though private carriers are taxed at the same rate as carriers for hire. Pp. 585-586.

3. Since no showing is made that any of the appellants is the victim of an invidious classification, the statute does not violate the Equal Protection Clause of the Fourteenth Amendment. P. 586.

4. The fact that the statute requires Illinois residents to pay the tax, whereas nonresidents are exempt if the states of their residence reciprocate and grant like exemptions to Illinois residents, does not violate the Compact Clause of Art. I, § 10 of the Constitution. P. 586.

412 Ill. 204, 106 N.E.2d 521, and 412 Ill. 321, 106 N.E.2d 510, affirmed.

The Supreme Court of Illinois sustained the constitutionality of a state tax on trucks. 412 Ill. 204, 321, 106 N.E. 2 521, 510. On appeal to this Court, affirmed, p. 586.