Polar Tankers, Inc. v. City of Valdez, Alaska
Supreme Court of the United States
CERTIORARI TO THE SUPREME COURT OF ALASKA
1Judgment of the CourtJustice Breyer
The Constitution forbids a “State ... without the Consent of Congress, [to] lay any Duty of Tonnage.” Art. I, § 10, cl. 3. The city of Valdez, Alaska, has enacted an ordinance that imposes a personal property tax upon the value of large ships that travel to and from that city. We hold that the ordinance violates the Clause.
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In 1999, the city of Valdez, Alaska (City or Valdez), adopted an ordinance imposing a personal property tax upon “[bjoats and vessels of at least 95 feet in length” that regularly travel to the City, are kept or used within the City, or which annually take on at least $1…
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