Motor Vehicle Taxes.—In demanding compensation for the use of highways, a State may exempt certain types of vehicles, according to the purpose for which they are used, from a mileage tax on carriers.1425 A state maintenance tax act, which taxes vehicle property carriers for hire at greater rates than similar vehicles carrying property not for hire is reasonable, since the use of roads by one hauling not for hire generally is limited to transportation of his own property as an incident to his occupation and is substantially less than that of one engaged in business as a common carrier.1426 A property tax on motor vehicles used in operating a stage line that makes constant and unusual use of the highways may be measured by gross receipts and be assessed at a higher rate than taxes on property not so employed.1427 Common motor carriers of freight operating over regular routes between fixed termini may be taxed at higher rates than other carriers, common and private.1428 A fee for the privilege of transporting motor vehicles on their own wheels over the highways of the State for purpose of sale does not violate the equal protection clause as applied to cars moving in caravans.1429 The exemption from a tax for a permit to bring cars into the State in caravans of cars moved for sale between zones in the State is not an unconstitutional discrimination where it appears that the traffic subject to the tax places a much more serious burden on the highways than that which is exempt.1430 Also sustained as valid have been exemptions of vehicles weighing less than 3000 pounds from graduated registration fees imposed on carriers for hire, notwithstanding that the exempt vehicles, when loaded, may outweigh those taxed;1431 and exemptions from vehicle license taxes levied on private motor carriers of persons whose vehicles haul passengers and farm products between points not having railroad facilities or farm and dairy products for producers thereof.1432
1425 Continental Baking Co. v. Woodring, 286 U.S. 352 (1932).
1426 Dixie Ohio Express Co. v. State Revenue Comm'n, 306 U.S. 72, 78 (1939).
1427 Alward v. Johnson, 282 U.S. 509 (1931).
1428 Bekins Van Lines v. Riley, 280 U.S. 80 (1929).
1429 Morf v. Bingaman, 298 U.S. 407 (1936).
1430 Clark v. Paul Gray, Inc., 306 U.S. 583 (1939).
1431 Carley & Hamilton v. Snook, 281 U.S. 66 (1930).
1432 Aero Mayflower Transit Co. v. Georgia Pub. Serv. Comm'n, 295 U.S. 285 (1935).
Last modified: June 9, 2014