Summary

Portrait of Benjamin N. Cardozo Benjamin N. Cardozo Aero Mayflower Transit Company v…

There is nothing in the present record to advise us as to the extent or regularity of traffic in farm and dairy products by carriers in Georgia. Be that as it may, exemption from a tax stands upon a different footing, though the purpose of the tax is the upkeep of the highway. At such times the Legislature may go far in apportioning and classifying to the end that public burdens may be distributed in accordance with its own conception of policy and justice. If its action be not arbitrary, the courts will stand aloof.
Source: Wikisource

Portrait of Benjamin N. Cardozo Benjamin N. Cardozo Aero Mayflower Transit Company v…

Definitions of a 'producer' and of 'agricultural products,' which are contained in the same subdivision, are quoted in the margin. There are other exceptions in other subdivisions, but they are omitted from this summary, for the attack upon the statute is not aimed at their provisions.
The appellant, a private carrier for hire, is engaged in the transportation of household and office furniture between points in Georgia and other states, and is not within the range of any of the exceptions. It obtained a certificate of convenience and necessity, and paid the statutory fee therefor.
Source: Wikisource

Portrait of Benjamin N. Cardozo Benjamin N. Cardozo Aero Mayflower Transit Company v…

The plight of the Georgia farmer has been pictured by the state court in words already quoted. To free him of fresh burdens might seem to a wise statecraft to be a means whereby to foster agriculture and promote the common good. The case is very different from Smith v. Cahoon, 283 U.S. 553, 51 S.Ct. 582, 75 L.Ed. 1264. There a Florida statute, similar to this one in many of its provisions, gave relief from its exactions to any transportation company engaged exclusively in the carriage of agricultural, horticultural, dairy, or farm products, whether for the producer or for any one else.
Source: Wikisource

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