William O. Douglas

“ Since that average of freight cars is regularly, habitually, and continuously outside Pennsylvania, those cars are taxable elsewhere and thus beyond Pennsylvania's reach. The fact that we do not know the average annual number of cars in any given State does not help Pennsylvania's case. Whatever the average in any one State, the total outside Pennsylvania and taxable elsewhere is known and definite. Since that is true, we sanction double taxation when we sustain this tax. ”

“ In the Peck case the domiciliary State was held to have no power to tax barges, except on a formula 'which fairly apportioned the tax to the commerce carried on within the state' (id., at 383, 72 S.Ct. at 310) , as a result of which 'inland water transportation' was placed 'on the same constitutional footing as other interstate enterprises.' Id., at 384, 72 S.Ct. at 310. We distinguished the Miller case by saying that there 'it did not appear that 'any specific cars or any average of cars' was so continuously in another state as to be taxable there.' Id., at 384, 72 S.Ct. ”

“ We would not allow it in the case of any other interstate business; and, as I read the Constitution, no exception is made that puts the railroad business at a disadvantage.
Notes
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105) . ”