Summary of Case Laws Essay Example | Topics and Well Written Essays - 1000 words

Summary of Case Laws - Essay Example However, the court declared the products were subject to taxation since they had been sorted and arranged for sale. In this case, the Supreme Court abandoned a century of precedents by declaring that the import and export clause does not hinder a state from imposing a nondiscriminatory ad valorem property tax on imported goods. The court further clarified that the provision, which bared the state from imposing duties or levies on imports or exports never, intended to prohibit such levies. The Supreme Court quotes case laws involving Low versus Austin and states that the cases were wrongly decided. The courts therefore obviated examinations of the principal issues that the parties had briefed. From the above case law, we can learn that, since proscription of unbiased ad valorem property taxation could not advance the aims and objectives of the import and export clause, it is only the strongest constitutional order should lead to a disapproval of such taxation, and the Clause's terminology and the clauses, imports or duties were ambiguous. This is because they did not warrant a presumption, which was intended to embrace taxation. The court therefore increased restrictions to the state requiring the state to avoid biasness by making restrictions on some business for tax that they should remit to the government. Another similar court case involved Complete Auto Transit versus Brady in 1977. Complete Auto Transit was a Michigan based corporation that conducted its main businesses from Mississippi. The company dealt with importing cars and distributing them into the state of Mississippi. In this case, the court in Mississippi imposed tax on transportation companies for doing business in the state. The new imposed taxes would then be distributed equally to other businesses, which dealt with intra-and inter-state commerce. In a unanimous decision by the court, it found out the taxation imposed to be invalid. The court argued that business dealing with interstate commerce should assume an equal and just way of sharing the state burden. Similar to the first case law, the court ruling in this case increased restrictions to the state requiring the state to avoid biasness by making restrictions on some business for tax that they should remit to the government. Moreover, the court’s decision es tablished four main criteria to be used in order to determine whether the state tax is valid or not. Moreover, the four established criteria’s would enable the people as well as the state to recognize unreasonable state tax burden on interstate trade. The four main criteria given concerning this case notes that, the state tax burden must be an activity that connects people to the state. Moreover, the state tax law must be fairly distributed to be based on intrastate commerce. Besides, the state tax law must be nondiscriminatory among the business community of Mississippi. Lastly, the court established that state tax law must relate to the states services provided. However, these criteria’s are only applicable if the congress has not formed other criteria is which would conflict with the regulations. A new but similar court case involved Quill Corporation versus the State of North Dakota in 1922. In this case, the State of North Dakota had imposed a use tax on those pro perties, which were purchased for storage, use,