Railway Express Agency, Inc. v. Virginia

Mr. Justice Clark,

whom The Chief Justice, Mr. Justice Black and Mr. Justice Douglas join, dissenting.

The tax in question is nondiscriminatory, fairly apportioned, and not excessive. That much is conceded by appellant. Whatever the Court’s mathematics may prove, it does not establish that the tax is unfair in any respect. In Spector Motor Service, Inc. v. O’Connor, 340 U. S. 602, 610-615 (1951), I reasoned that a state tax with such attributes may properly be levied against a corporation which obviously could not engage in interstate commerce in the state without using the facilities and…