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burden upon commerce

Defined in 1 dictionary — Case Law

Definitions from Case Law

From 306 U.S. 167 - Southern Pac. Co. v. Gallagher · 1939Most cited · 422 citing opinions

The prohibited burden upon commerce between the states is created by state interference with that commerce, a matter distinct from the expense of doing business. A discrimination against it, or a tax on its operations as such, is an interference. A tax on property or upon a taxable event in the state, apart from operation, does not interfere.