Dayton Power & Light Co. v. Lindley

The appellant has raised one proposition of law that is expressed as follows: “The Ohio Coal Consumption Tax discriminates against interstate commerce in violation of the Commerce Clause of the United States Constitution.”

The underlying purpose of the Commerce Clause is to facilitate free trade between the states. In order to effectively achieve that objective the United States Supreme Court has ebnsistently held 'that a state may not impose a taxing scheme that discriminates against such commerce by establishing a direct-advantage to its local economy. This cardinal, rule of ¡constitutional…