(DOWNLOAD) "Department of Revenue of Oregon v. Acf Industries" by Supreme Court of the United States # Book PDF Kindle ePub Free
eBook details
- Title: Department of Revenue of Oregon v. Acf Industries
- Author : Supreme Court of the United States
- Release Date : January 24, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 82 KB
Description
The power of state and local governments to impose ad valorem property taxes upon railroads and other interstate carriers has been the source of recurrent litigation under the Commerce Clause and the Due Process Clause. See, e. g., Central R. Co. v. Pennsylvania, 370 U.S. 607 (1962); Braniff Airways, Inc. v. Nebraska Bd. of Equalization and Assessment, 347 U.S. 590 (1954); Morgan v. Parham, 16 Wall. 471 (1873). In the case before us, a state property tax is challenged under a federal statute, the Railroad Revitalization and Regulatory Reform Act of 1976 (4-R Act). Pub. L. 94-210, 90 Stat. 31.
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