Pierce Butler, Dixie Ohio Express Company v. State Revenue Commission of Georgia…
“ But, consistently with the commerce clause, a State may impose upon vehicles used exclusively for interstate transportation a fair and reasonable tax as compensation for the privilege of using its highways for that purpose. ”
Pierce Butler, Dixie Ohio Express Company v. State Revenue Commission of Georgia…
“ Appellant insists that it is because of the higher taxes imposed on those who haul for hire. But it fails to show lack of facts sufficient to justify the discrimination. In the absence of proof to the contrary, it is to be assumed that the use of the roads by one hauling not for hire is generally limited to transportation of his own property as an incident to his occupation or business and that it is substantially less than that of one who is engaged in the business of common carrier thereon for hire. ”
Pierce Butler, Dixie Ohio Express Company v. State Revenue Commission of Georgia…
“ Appellant is an Ohio corporation engaged exclusively in interstate transportation as a common carrier of property for hire by motor vehicles, including hauling between points in Georgia and points in other States. A certificate of convenience and necessity issued by the Interstate Commerce Commission authorizing appellant's in terstate transportation in Georgia, [2] does not extend to transportation over rural post roads, which are roads not included in the state highway system over which United States mail is carried. ”
