Atlantic Coast Ports Service Corp. v. Commonwealth

Dissenting Opinion by

Judge Mencer:

I respectfully dissent.

Any tax, however measured, imposed by a state upon the business of loading cargo onto or unloading cargo from ships engaged solely in interstate or foreign commerce is in direct conflict with Article I, Section 8, of the United States Constitution1 and, therefore, unconstitutional as a tax on the privilege of engaging in interstate or foreign commerce. Puget Sound Stevedoring Co. v. Tax Commission of the State of Washington, 302 U.S. 90, 82 L. ed. 68, 58 S. Ct. 72 (1937).

I cannot accept as controlling the majority’s “water’s edge” test…