Felix Frankfurter

“ The exercise of the taxing power by one of the States by means of a formula, based on such criteria as tonnage, revenue, and arrivals and departures, may, in isolation, impose no unfair burden on commerce. And the adoption by all the States of such a basis for taxation, which only congressional action could ensure, would not offend the Commerce Clause. It is the diverse and fluctuating exercise of power by the various States, even where based on concededly relevant factors, which imposes an undue burden on interstate commerce. ”

“ But boats and railroad cars which spend hours and days at a time in a State have a closeness and duration of relationship to that State obviously not true of planes which make brief stopovers for a few minutes.
The appealing phrase that 'interstate business must pay its way' can be invoked only when we know what the 'way' is for which business commerce must pay. Of course, the appellant must pay for the use of airports and other services it enjoys in Nebraska. It must pay a tax on all its property permanently located in Nebraska. Like everyone else it must pay a gasoline tax. ”

“ Courts are not possessed of instruments of determination so delicate as to enable them to weigh the various factors in a complicated economic setting which, as to an isolated application of a State tax, might mitigate the obvious burden generally created by a direct tax on commerce.' Freeman v. ”