Taxation-State and Local Commons^™

State Taxation Of Interstate Commerce --"Direct Burdens," "Multiple Burdens," Or What Have You?, Edward L. Barrett Jr.

Vanderbilt Law Review

The problem of determining the permissible extent of state taxation of interstate commerce is as old as the Constitution.' From Chief Justice Marshall's dissertation upon the subject in 1827 in Brown v. Maryland to the present, thousands of pages of words upon the subject have found their way into the Supreme Court reports. Despite this judicial outpouring, however, the Supreme Court of the United States has yet to evolve a satisfactory theory upon which to decide cases in this field. In fact, the Court in 1951 appears as sharply divided in its basic approach to the problem as at anytime …