Topic: all taxes and duties regardless of their name or form, and … · Go Syfert
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Topic #39091

3 canonical passages across 2 cases, quoted by 8 opinions in total. These passages cluster together because the same opinions keep quoting them side by side: they state parts of one doctrine. The anchor passage is from Clyde Mallory Lines v. Alabama Ex Rel. State Docks Commission.

#Case FlagCanonical passage Citers
1 Clyde Mallory Lines v. Alabama Ex Rel. State Docks Commission Anchor
scotus · 1935
green “all taxes and duties regardless of their name or form, and even though not measured by the tonnage of the vessel, which operate to impose a charge for the privilege of entering, trading in, or lying in a port” 3
2 Polar Tankers, Inc. v. City of Valdez, Alaska
scotus · 2009
green “prohibition against tonnage duties has been deemed to embrace all taxes and duties regardless of their name or form, and even though not measured by the tonnage of the vessel, which operate to impose a charge for the privilege of entering, trading in, or lying in a port.” 2

A red or yellow flag on a member means the underlying case has negative treatment: for those, check the case page before relying on the passage.

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