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- Title
Supreme Court Strikes Down Personal Property Tax on Vessels Under Tonnage Clause in Polar Tankers, Inc. v. City of Valdez, Alaska.
- Authors
Cofer, James C.
- Abstract
The article discusses the court case Polar Tankers Inc. v. City of Valdez, Alaska. Polar Tankers filed a suit in the U.S. Supreme Court against the city claiming that personal property tax inflicted on vessels was unconstitutional under the Tonnage Clause of the United States Constitution. The court found that the Valdez Tax was a tonnage tax and was not a nondiscriminatory personal property tax, leading it to be unconstitutional under the said constitution.
- Subjects
UNITED States; VALDEZ (Alaska); ALASKA; POLAR Tankers Inc.; TAXATION of personal property; UNITED States. Supreme Court; ACTIONS &; defenses (Law)
- Publication
Tulane Maritime Law Journal, 2009, Vol 34, Issue 1, p153
- ISSN
1048-3748
- Publication type
Article