We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
THE MISINTERPRETATION OF THE TONNAGE CLAUSE IN POLAR TANKERS, INC. V. CITY OF VALDEZ.
- Authors
SUOZZI, ANGELO J.
- Abstract
In its recent decision in Polar Tankers, Inc. v. City of Valdez, the United States Supreme Court held that a property tax implemented by the City of Valdez violated the Tonnage Clause of Article I, Section 10 of the United States Constitution. In this Note, the Author argues that the Supreme Court incorrectly interpreted the Court's prior Tonnage Clause jurisprudence. The Author begins by outlining the factual background of the dispute between Polar Tankers, Inc. and the City of Valdez. Next, the Author provides a historical overview of the Tonnage Clause, discussing both the Framers' intent in drafting the clause and the Supreme Court's evolving Tonnage Clause jurisprudence. He then summarizes the decisions of the lower courts in the Polar Tankers case, as well as the Supreme Court members' plurality, concurring, and dissenting opinions. Finally, the Author argues that the Court misinterpreted prior Tonnage Clause jurisprudence, and that a proper interpretation compels the conclusion that the property tax imposed by the City of Valdez did not violate the Tonnage Clause.
- Subjects
VALDEZ (Alaska); ALASKA; UNITED States; PROPERTY tax laws; POLAR Tankers Inc.; TONNAGE fees; UNITED States. Supreme Court
- Publication
Alaska Law Review, 2009, Vol 26, Issue 2, p289
- ISSN
0883-0568
- Publication type
Article