Dixie Ohio Express Co. v. State Revenue Commission

The question is whether, as applied in this case by the highest court of the State, the Georgia Maintenance Tax Act 1 violates the commerce clause or the equal protection clause of the Fourteenth Amendment of the Constitution of the United States.

Appellant is an Ohio corporation engaged exclusively in interstate transportation as a common carrier of property for hire by motor vehicles, including hauling between points in Georgia and points in other States. A certificate of convenience and necessity issued by the Interstate Commerce Commission authorizing appellant’s in terstate transportation…