Golden Eagle Western Lines, Inc. v. Bingaman

BRATTON, Circuit Judge (dissenting).

The crucial question presented for determination is whether the tax involved represents a reasonable and nondiscriminatory excise upon the privilege of using the public highways of New Mexico in the conduct of an interstate motprbus business or a levy upon the prerogative to engage in interstate commerce. If the former, it is valid; if the latter, it violates the Commerce clause of the Constitution of the United States (article 1, § 8, cl. 3) and must fall.

A sketchy chronology of the legislation in New Mexico may be helpful. Chapter 93, Laws of 1919,…