State Taxation of Interstate Commerce: An Appraisal and Suggested Approach

As long as there are independent federal and state governments there will remain questions as to their appropriate relations with each other.The maintenance and promotion of the national interest in commerce among the states and at the same time bringing that interest into an effective harmony with the local interests of the states is one of the continuing problems in any federal system.The need for national economic unity unaffected by state borders and untrammeled by discriminatory and retaliatory state action against commerce from sister states was one of the chief reasons for abandonment of the Articles of Confederation and the adoption of our Federal Constitution, by which Congress was entrusted with power to regulate interstate commerce.,The removal of trade barriers erected by the states, both regulatory and tax measures, has evoked repeated and strong appeals to this fundamental reason for the adoption of the Constitution.Each new means of interstate transportation and communication has engendered commerce clause controversy relative to the taxing power of the states.If one state, in order to t Associate