Title: 08-01pp.288
1. Pollock v. Farmers’ Loan & Trust (challenge to the federal income tax act of 1894)
came before the Supreme Court on two occasions. Taking both decisions into account,
which of the following actions did the Supreme Court not take?
2. The Constitution stipulates that a tax on exports _______.
3. Based on the Court’s decision in South Carolina v. Baker (1988), _______.
4. In McCray v. United States (1904) the Court held that the justices should not consider
5. South Dakota v. Dole (1987 case involving federal restriction on government grants to
6. The decision in Oregon Waste Systems v. Department of Environmental Quality of the
State of Oregon (1994; case involving fees imposed on landfill activities) is a good
example of the principle that _______.
7. Why did the framers bar states from imposing duties on imports or exports?
8. Hylton v. United .States. defines a direct tax as a tax on _______.
9. Springer v. United .States. set the precedent that _______.
10. Steward Machine Co. v. Davis upheld the constitutionality of _______.
11. In National Federation of Independent Business v. Selbelius the Court _______.
12. In general, Congress may tax for _______.
13. The Constitution places one specific requirement on the federal government’s power
14. The Constitution places one specific requirement on the federal government’s power
15. What key factor of the Water Resources Development Act’s Harbor Maintenance Tax
made it a tax on exports rather than a user fee according to the decision in United States
v. United States Shoe Corp. (1998)?
16. What four requirements must be met by a federal spending statute for it to be valid,
according to the decision in South Dakota v. Dole (1987)?
17. Explain why the Southern states supported the requirement that taxes be apportioned
on the basis of population. What did the three-fifths compromise have to do with this
debate?
18. How did the Sixteenth Amendment change the power of Congress to tax?
19. Why did the Court protect the federal government from state taxes in McCulloch v.
Maryland?
20. Compare Madison’s and Hamilton’s positions on using the power to tax for the
general welfare.
21. The state power to tax is inextricably intertwined with the federal government’s
power to control interstate commerce. Using examples from cases you read in this
chapter, explain how the U.S. Supreme Court has reconciled Congress’s commerce
power with states’ power to tax goods and services within their borders. What is the
current state of this relationship?
22. A bitter rivalry exists between residents of Minnesota and Wisconsin over their
favorite National Football League teams—the Vikings and the Packers. Because
Minneapolis is so close to the Wisconsin border, many Packers fans try to flood the
Metrodome (a publicly owned sports stadium rented out to the Vikings) each season for
the game between the rival teams. To prevent the stadium from being filled with a
majority of Packers fans for this game, the Vikings instituted a new ticket policy. All fans
who wish to purchase tickets for the Packers/Vikings game must also purchase tickets for
at least two Vikings preseason games. The tickets are sold as a “package deal,” according
to the Vikings, and the sole purpose of the policy is to guarantee that the stadium is filled
for preseason games that are often not high-demand games. Many Packers fans see the
policy as, at best, an impediment to seeing their favorite team play, and, at worst, a
punishment.
Respondent Brett Driver argues that the additional purchase requirement is, in essence, a
tax allowed by the state, given that the stadium is state owned. The tax, as he sees it, is
not meant to raise revenue but rather to regulate activity. Further, he argues that the tax
violates the Interstate Commerce Clause because the NFL is an interstate industry and
therefore only Congress can regulate it by setting up such taxes. Driver has asked the
U.S. Supreme Court to overturn the “ticket tax” and again allow fans to purchase tickets
for all games without having to purchase tickets for games they do not want to see.
Suppose you were a justice in this case. Would you rule in favor of Driver (in part or in
full) or the Vikings (in part or in full)? Why? Be sure to (1) justify your response with
reference to relevant Supreme Court precedent and (2) consider, incorporate, or, at least,
acknowledge arguments that may not support your response.