Crandall v. Nevada
Encyclopedia
Crandall v. Nevada, 73 U.S. 35 (1868) was a U.S. Supreme Court
case which established that a state
cannot inhibit a person from leaving the state by taxing them. The opinion of the Court was written by Justice Miller. Chief Justice Chase and Justice Clifford concurred.
"But if the government has these rights on her own account, the citizen also has correlative rights. He has the right to come to the seat of the government... this right is in its nature independent of the will of any State over whose soil he must pass in the exercise of it."
–Miller, J.
statute imposed a $1 tax on every person leaving the state by railroad, stage coach, or other vehicles engaged or employed in the business of transporting passengers for hire.
The Court stated that a person traveling is different from the transportation of a good, therefore you can’t have imposts or duties on a person. The Court cited precedent from Cooley v. Board of Wardens
to show that a tax "does not itself institute any regulation of commerce of a national character..." The Court also used precedent from McCulloch v. Maryland
to show that the very presence of the tax was unconstitutional, not its degree of burdensomeness.
Supreme Court of the United States
The Supreme Court of the United States is the highest court in the United States. It has ultimate appellate jurisdiction over all state and federal courts, and original jurisdiction over a small range of cases...
case which established that a state
U.S. state
A U.S. state is any one of the 50 federated states of the United States of America that share sovereignty with the federal government. Because of this shared sovereignty, an American is a citizen both of the federal entity and of his or her state of domicile. Four states use the official title of...
cannot inhibit a person from leaving the state by taxing them. The opinion of the Court was written by Justice Miller. Chief Justice Chase and Justice Clifford concurred.
"But if the government has these rights on her own account, the citizen also has correlative rights. He has the right to come to the seat of the government... this right is in its nature independent of the will of any State over whose soil he must pass in the exercise of it."
–Miller, J.
The facts
In 1867, a NevadaNevada
Nevada is a state in the western, mountain west, and southwestern regions of the United States. With an area of and a population of about 2.7 million, it is the 7th-largest and 35th-most populous state. Over two-thirds of Nevada's people live in the Las Vegas metropolitan area, which contains its...
statute imposed a $1 tax on every person leaving the state by railroad, stage coach, or other vehicles engaged or employed in the business of transporting passengers for hire.
Issue and Holding
Does the tax violate Article I, section 10, which prohibits state "Imposts or Duties on Imports or Exports?" No. Is the tax allowed? No.Reasoning
The Court reasoned that the right to travel is a fundamental right. The people of the United States constitute one nation, and a State may not impose a tax on a person for the "privilege" of leaving the State or for passing through it.The Court stated that a person traveling is different from the transportation of a good, therefore you can’t have imposts or duties on a person. The Court cited precedent from Cooley v. Board of Wardens
Cooley v. Board of Wardens
Cooley v. Board of Wardens, 53 U.S. 299 , was a case in which the United States Supreme Court held that a Pennsylvania law requiring all ships entering or leaving Philadelphia to hire a local pilot did not violate the Commerce Clause of the Constitution. Those who did not comply with the law had...
to show that a tax "does not itself institute any regulation of commerce of a national character..." The Court also used precedent from McCulloch v. Maryland
McCulloch v. Maryland
McCulloch v. Maryland, , was a landmark decision by the Supreme Court of the United States. The state of Maryland had attempted to impede operation of a branch of the Second Bank of the United States by imposing a tax on all notes of banks not chartered in Maryland...
to show that the very presence of the tax was unconstitutional, not its degree of burdensomeness.