Polar Tankers, Inc. v. City of Valdez, Alaska

I join the opinion of the Court, except for Part II-B-2, which might be read to suggest that the tax at issue here would be permitted under the Tonnage Clause if the tax were a property tax levied in the same manner on other personal property within the jurisdiction. It is sufficient for present purposes that the Valdez tax is not such a personal *20property tax and therefore, even if the Tonnage Clause permits a true, evenhanded property tax to be applied to vessels, the Valdez tax is an unconstitutional duty of tonnage.

The Tonnage Clause prohibits the States and their political subdivisions…