Mid-States Freight Lines, Inc. v. Bates

This action is brought by a number of highway motor carriers, interstate and intrastate, public and private, for a declaration that the highway use tax, also known as the Aveight-distance tax (L. 1951, ch. 74), is unconstitutional, and for an injunction restraining its enforcement. The validity of the statute is the issue posed by both motions now before the court, plaintiffs’ motion for a temporary injunction and the defendants’ motion for judgment on the pleadings. For a determination of such motions it is necessary first to look at the statute.

The legislative findings underlying the…