DocketNumber: No. 6031.
Citation Numbers: 33 P.2d 743, 54 Idaho 576
Judges: GIVENS, J.
Filed Date: 11/3/1933
Status: Precedential
Modified Date: 1/12/2023
First, the meaning of this sentence of the amended complaint:
"That a considerable portion of the operation of said trailers is that they are used exclusively in interstate commerce, to-wit: the hauling of freight between Salt Lake City, Utah, and points in Idaho and return."
Second, the constitutionality of acts of the kind herein under consideration, where the use of the vehicle is exclusively interstate, or intrastate or mixed.
Third, whether under Interstate Transit Co. v. Lindsey,
Fourth, whether under Smith v. Cahoon,
As pointed out in the original opinion the portion of the amended complaint referred to is not clear, however, conceding without determining that the pleader meant to charge that certain individual trailers were used exclusively in interstate commerce, appellant contends they could not be taxed under the statute in question, and that the original opinion did not correctly interpret Interstate Transit Co. v. Lindsey, supra, which case appellant argues rejected a classification based upon carrying capacity, however, the latest interpretation of that case, by the supreme court of *Page 588
the United States in Hicklin v. Coney,
"Carrying capacity, the size and weight of trucks, unquestionably have a direct relation to the wear and hazards of the highways. It is for this reason that the authority of the State to impose directly reasonable limitations on the weight and size of vehicles, although applicable to interstate carriers, has been sustained." (Citing cases.)
The original opinion is in this particular and as to the first, and third questions, therefore adhered to.
As to the fourth question the holding in Prouty v. Coyne,supra, sustains the statute as against appellant's attack of unconstitutionality on the exemptions allowed.
The additional point concerning the tax on "gross revenues" imposed by section
While the complaint charges in general language that respondent is seeking to collect this "gross revenue" tax without distinction or reference as to the place earned, section 14 of chap. 267, 1929 Session Laws of Idaho, now section
"Neither this chapter nor any provision thereof shall apply or be construed to apply to commerce with foreign nations or commerce among the several states of this Union, except in so far as may be permitted under the provisions of the constitution of the United States and the acts of Congress."
It therefore appears that it was the intention of the legislature not to impose the tax on any part of the "gross revenues" for the operation of auto transportation companies outside the state of Idaho and nothing appears in the record to indicate that a segregation of such "gross operating revenue" between that earned for use on the roads within and without the state is impossible, impracticable, or not feasible. While the respondent should be restrained from collecting the tax on the portion of the "gross operating revenue" earned from use of the roads without the state of Idaho, such tax may be collected on the portion earned from the use of the roads within the state. (26 Rawle C. L. 128, n. 5; 12 C. J. 113, n. 53; Cudahy Packing Co.v. Minnesota,
The cited cases do not all agree nor base their conclusions on the same reason or ground, nor can they perhaps be reconciled, but these three incidents of taxability, in the manner here sustained, find support, that the gross revenue being collected only every three months may be considered to have become a part of the mass of property of the taxpayer, within the state, that it is a tax for the use of a *Page 590
special instrumentality, furnished by the state, or that it be a tax on the functioning of the taxpayer within the state, not as a prerequisite or right to engage within or through the state in interstate commerce but, as stated by Justice Brandeis in Underwood Typewriter Co. v. Chamberlain,
"It is contended that the tax burdens interstate commerce, and hence is void under § 8 of article 1 of the Federal Constitution. Payment of the tax is not made a condition precedent to the right of the corporation to carry on business, including interstate business. Its enforcement is left to the ordinary means of collecting taxes. (St. Louis Southwestern R.Co. v. Arkansas,
Though the statute does not in terms provide for such segregation, it is the duty of the court to, if possible, construe the law in such a way that it may be harmonized with the Constitution. (Grice v. Clearwater Timber Co.,
Thus modified the judgment is affirmed.
No costs allowed on the rehearing.
Budge, C.J., and Morgan, Holden and Wernette, JJ., concur.
Second petition for rehearing denied.
Williams v. Baldridge , 48 Idaho 618 ( 1930 )
Postal Telegraph Cable Co. v. Adams , 15 S. Ct. 268 ( 1895 )
Hicklin v. Coney , 54 S. Ct. 142 ( 1933 )
St. Louis Southwestern Railway Co. v. Arkansas , 35 S. Ct. 99 ( 1914 )
Schwab v. Richardson , 44 S. Ct. 60 ( 1923 )
Fargo v. Michigan , 7 S. Ct. 857 ( 1887 )
Smith v. Cahoon , 51 S. Ct. 582 ( 1931 )
Wisconsin & Michigan Railway Co. v. Powers , 24 S. Ct. 107 ( 1903 )
Galveston, Harrisburg & San Antonio Railway Co. v. Texas , 28 S. Ct. 638 ( 1908 )
Philadelphia & Southern Steamship Co. v. Pennsylvania , 7 S. Ct. 1118 ( 1887 )
Alpha Portland Cement Co. v. Massachusetts , 45 S. Ct. 477 ( 1925 )
Cudahy Packing Co. v. Hinkle , 49 S. Ct. 204 ( 1929 )
Maine v. Grand Trunk Railway Co. , 12 S. Ct. 121 ( 1891 )
New Jersey Bell Telephone Co. v. State Board of Taxes & ... , 50 S. Ct. 111 ( 1930 )
William E. Peck & Co. v. Lowe , 38 S. Ct. 432 ( 1918 )
Interstate Transit, Inc. v. Lindsey , 51 S. Ct. 380 ( 1931 )
Ratterman v. Western Union Telegraph Co. , 8 S. Ct. 1127 ( 1888 )
Atlantic & Pacific Telegraph Co. v. Philadelphia , 23 S. Ct. 817 ( 1903 )
United States Glue Co. v. Town of Oak Creek , 38 S. Ct. 499 ( 1918 )