Railway Express Agency v. Virginia (358 U.S. 434)/Concurrence Harlan

From Wikisource
Jump to navigation Jump to search
Court Documents
Case Syllabus
Opinion of the Court
Concurring Opinions
Frankfurter
Harlan
Brennan
Dissenting Opinion
Whittaker

United States Supreme Court

358 U.S. 434

Railway Express Agency  v.  Virginia (358 U.S. 434)

 Argued: Oct. 15, 1958. --- Decided: Feb 24, 1959


Mr. Justice HARLAN, concurring.

I share the reservations of Mr. Justice BRENNAN as to the propriety of considering the tax described in the opinion of the Court as a property tax. I find myself unable, however, to distinguish in any constitutional sense the 'in lieu' tax here involved from similar levies the validity of which has been sustained as applied to interstate enterprises in the line of cases cited in the Court's opinion, and therefore join the opinion.

Notes[edit]

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).