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2contradiction
| '.shopkeepers as well residents from kandivli opposed the mall plan. area carries entire population of naka, which doesnkandivali h.r. school kandivali pin code gram maharashtra.' | This example is xlnet_large. | TuringBench |
0entailment
| How many Jews were executed in concentration camps during WWII ? | This example is NUM:count. | trec |
0entailment
| Iker Casillas renewed his contract with Porto for a year in 2018 .
On 17 May 2018 , he renewed his contract with Porto for another year . | This example is SUPPORTS. | vitaminc/tals--vitaminc |
0entailment
| Whatever happened to Coronavirus? Remember how governments and the elites told us to stay at home and not gather in large groups because of this Deadly Virus. Now the same Elites are supporting this large groups of people gathering and some don’t even speak out against This. nHypocrisy. | This example is Hope_speech. | hope_edi/english |
2contradiction
| BREAKING: At least 10 killed in shooting at French satirical newspaper Charlie Hebdo, Paris prosecutor's office says. http://t.co/mnAeA7j7fY
@cnni How could this happen? France has pretty restrictive gun laws. | This example is deny. | rumoureval_2019/RumourEval2019 |
2contradiction
| Beautiful pink dress. Your skin is so beautiful. Your face is so pretty. Your eyes are so sexy. Your lips are so sexy. Your lipstick is perfect. | This example is hate_speech. | ethos/binary |
0entailment
| I saved him after ordering him to risk his life. I didn't panic but stayed calm and rescued him. | This example is optimism. | tweet_eval/emotion |
2contradiction
| Making them look ~anatomically correct~ just makes them... Bland. Not all women are tiny and fit, not all men are bulky. | This example is hate. | tweet_eval/hate |
0entailment
| Shameless' accounting firms make vast sums advising rich on how to rip off taxpayers - accounting chief|http://t.co/9BSDuJAKXb < | This example is non_irony. | tweet_eval/irony |
0entailment
| @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user @user Deplorables beware..some lights might be turned off..like streetlights | This example is non-offensive. | tweet_eval/offensive |
2contradiction
| @user If I can get one Muslim to agree killing of Muslims is the responsibility of Muslims. I may help. | This example is positive. | tweet_eval/sentiment |
0entailment
| @user They abort millions of their possible progressives for the future. #Downfall #SemST | This example is against. | tweet_eval/stance_abortion |
0entailment
| no matter what I face, at the end of the day, I know I will be okay, because I know the Maker of the day... #HappyNote #SemST | This example is against. | tweet_eval/stance_atheism |
0entailment
| @user @user i always said that Democrats would tax the weather if they could #SemST | This example is none. | tweet_eval/stance_climate |
2contradiction
| As a child, had to 'recycle' own socks from festering laundry heap, as feminist mother says "I'm not your slave! #SemST | This example is none. | tweet_eval/stance_feminist |
0entailment
| I can vote in 2016 after all ayyyyyyyyyy #SemST | This example is none. | tweet_eval/stance_hillary |
2contradiction
| Happy Birthday from WeedMaps!! ️the wrapping Sydney!! #birthday #Weedmaps #love #christmasbaby… | This example is 😎. | tweet_eval/emoji |
2contradiction
| Usher compares Shawna's voice to a fine wine but claims both brought a different experience to the song.
"shakira can't let go of the``perfect""voice of ms. shawna p. ." | This example is therefore. | discovery/discovery |
2contradiction
| when did you first come to texas? | This example is Maybe/Accept-part. | pragmeval/switchboard |
2contradiction
| you probably wouldn't ordinarily. | This example is Humorous Material. | pragmeval/mrda |
2contradiction
| and it was the coldest airplance i've ever seen. | This example is unverifiable. | pragmeval/verifiability |
0entailment
| white house fence-jumper made it inside the main floor
pierson confirms fence jumper's white house path | This example is for. | pragmeval/emergent |
2contradiction
| most fields , on the other hand , including computer science , lack a single all-encompassing organization
and membership information is instead distributed across many disjoint lists , such as web-based faculty directories for individual departments . | This example is condition. | pragmeval/gum |
0entailment
| "that the december meeting, which was announced simultaneously in moscow, will be held in the unusual setting of ships at sea to hold down the ""fanfare"" and force the two sides to limit participation to just small groups of advisers"
by doing it in this manner we can have more time without the press of social activities or mandatory joint appearances, things of that nature for public consumption | This example is Cause. | pragmeval/pdtb |
2contradiction
| hey, i want wood as well
if anyone offers me one ore and one wheat they can have a wood | This example is no_relation. | pragmeval/stac |
0entailment
| i don't think the rich in any country are comparable to the poor in the us.
the poor in the us certainly seem to eat more than the rich in most countries. | This example is sarc. | pragmeval/sarcasm |
0entailment
| i use a planning package called omnifocus which ehh ... is ... emm from the gtd , which is the getting things done emm ... ehh ... methodology . which is a sort of a multidimensional todo ehh ... list . and ehh ... it allows you to keep ... emm ... as many ... ehh ... single step actions as you can ... engage in projects ... so it is ... it is quite an involved planning process . but quite simple once you get into the ... ehh ... the process of it , and then you have conte ... contents in which you ehh ... ehh ... can do things as ... ehh ... as ... emm ... when and where you can , and then the idea is that you don't worry about things that you can't do whenever you're not in a situation like that , it is actually ... it is quite good ... but ... the one thing it relies on is ... emm ... capture of the thingstodo as well which is ... emm ... takes a bit of discipline . so that is my ... productivity ... n ... productivity style ... so it is ehh ... | This example is Positive. | silicone/sem |
0entailment
| ok | This example is ackn. | silicone/oasis |
0entailment
| No , I - I - I - I do n't , I actually do n't know | This example is negative. | silicone/meld_s |
2contradiction
| No , I - I - I - I do n't , I actually do n't know | This example is neutral. | silicone/meld_e |
2contradiction
| okay all along right | This example is clarify. | silicone/maptask |
0entailment
| i didn ’ t commit the crime . | This example is no emotion. | silicone/dyda_e |
2contradiction
| i didn ’ t commit the crime . | This example is question. | silicone/dyda_da |
0entailment
| Ah, this is great, isn't it? I didn't even think to bring a six-pack. A six-pack would be just the ticket right about now. | This example is hap. | silicone/iemocap |
2contradiction
| 329 U.S. 249
67 S.Ct. 274
91 L.Ed. 265
FREEMANv.HEWIT, Director of Gross Income Tax Division, Department of Treasury, State of Indiana.
No. 3.
Reargued Oct. 14, 1946.
Decided Dec. 16, 1946.
Rehearing Denied Jan. 13, 1947.
See 329 U.S. 832, 67 S.Ct. 497.
Appeal from the Supreme Court of the State of Indiana.
Mr. Harry T. Ice, of Indianapolis, Ind., for appellant. John J. McShane, of Indianapolis, Ind., for appellee.
Mr. Justice FRANKFURTER delivered the opinion of the Court.
1
This case presents another phase of the Indiana Gross Income Tax Act of 1933, which has been before this Court in a series of cases beginning with Adams Mfg. Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429. The Act imposes a tax upon 'the receipt of the entire gross income' of residents and domiciliaries of Indiana but excepts from its scope 'Such gross income as is derived from business conducted in commerce between this state and other states of the United States * * * to the extent to which the state of Indiana is prohibited from taxing such gross income by the Constitution of the United States.' Indiana Laws 1933, pp. 388, 392, as amended, Laws 1937, p. 615, Burns' Ind.Stat.Anno. § 64-2601 et seq.
2
Appellant's predecessor domiciled in Indiana, was trustee of an estate created by the will of a decedent domiciled in Indiana at the time of his death. During 1940, the trustee instructed his Indiana broker to arrange for the sale at stated prices of securities forming part of the trust estate. Through the broker's New York correspondents the securities were offered for sale on the New York Stock Exchange. When a purchaser was found, the New York brokers notified the Indiana broker who in turn informed the trustee, and the latter brought the securities to his broker for mailing to New York. Upon their delivery to the purchasers, the New York brokers received the purchase price, which, after deducting expenses and commission, they transmitted to the Indiana broker. The latter delivered the proceeds less his commission to the trustee. On the gross receipts of these sales, amounting to $65,214.20, Indiana, under the Act of 1933, imposed a tax of 1%. Having paid the tax under protest, the trustee brought this suit for its recovery. The Supreme Court of Indiana, reversing a court of first instance, sus ained the tax on the ground that the situs of the securities was in Indiana. 221 Ind. 675, 51 N.E.2d 6. The case is here on appeal under § 237(a) of the Judicial Code, 28 U.S.C. 344(a), 28 U.S.C.A. § 344(a), and has had the consideration which two arguments afford.
3
The power of the States to tax and the limitations upon that power imposed by the Commerce Clause have necessitated a long, continuous process of judicial adjustment. The need for such adjustment is inherent in a federal government like ours, where the same transaction has aspects that may concern the interests and involve the authority of both the central government and of the constituent States.1
4
The history of this problem is spread over hundreds of volumes of our Reports. To attempt to harmonize all that has been said in the past would neither clarify what has gone before not guide the future. Suffice it to say that especially in this field opinions must be read in the setting of the particular cases and as the product of preoccupation with their special facts.
5
Our starting point is clear. In two recent cases we applied the principle that the Commerce Clause was not merely an authorization to Congress to enact laws for the protection and encouragement of commerce among the States, but by its own force created an area of trade free from interference by the States. In short, the Commerce Clause even without implementing legislation by Congress is a limitation upon the power of the States. Southern Pacific Co. v. Arizona, 325 U.S. 761, 65 S.Ct. 1515, 89 L.Ed. 1915; Morgan v. Virginia, 328 U.S. 373, 66 S.Ct. 1050. In so deciding we reaffirmed, upon fullest consideration, the course of adjudication unbroken through the Nation's history. This limitation on State power, as the Morgan case so well illustrates, does not merely forbid a State to single out interstate commerce for hostile action. A State is also precluded from taking any action which may fairly be deemed to have the effect of impeding the free flow of trade between States. It is immaterial that local commerce is subjected to a similar encumbrance. It may commend itself to a State to encourage a pastoral instead of an industrial society. That is its concern and its privilege. But to compare a State's treatment of its local trade with the exertion of its authority against commerce in the national domain is to compare incomparables.
6
These principles of limitation on State power apply to all State policy no matter what State interest gives rise to its legislation. A burden on interstate commerce is none the lighter and no less objectionable because it is imposed by a State under the taxing power rather than under manifestations of police power in the conventional sense. But, in the necessary accommodation between local needs and the overriding requirement of freedom for the national commerce, the incidence of a particular type of State action may throw the balance in support of the local need because interference with the national interest is remote or unsubstantial. A police regulation of local aspects of interstate commerce is a power often essential to a State in safeguarding vital local interests. At least until Congress chooses to enact a nation-wide rule, the power will not be denied to the State. T e Minnesota Rate Cases (Simpson v. Shepard), 230 U.S. 352, 402 et seq., 33 S.Ct. 729, 741, 57 L.Ed. 511, 48 L.R.A.,N.S., 1151, Ann.Cas.1916A, 18; South Carolina State Hwy. Dept. v. Barnwell Bros., 303 U.S. 177, 625, 58 S.Ct. 510, 82 L.Ed. 734; Union Brokerage Co. v. Jensen, 322 U.S. 202, 209—212, 64 S.Ct. 967, 972—973, 88 L.Ed. 1227, 152 A.L.R. 1072. State taxation falling on interstate commerce, on the other hand, can only be justified as designed to make such commerce bear a fair share of the cost of the local government whose protection it enjoys. But revenue serves as well no matter what its source. To deny to a State a particular source of income because it taxes the very process of interstate commerce does not impose a crippling limitation on a State's ability to carry on its local function. Moreover, the burden on interstate commerce involved in a direct tax upon it is inherently greater, certainly less uncertain in its consequences, than results from the usual police regulations. The power to tax is a dominant power over commerce. Because the greater or more threatening burden of a direct tax on commerce is coupled with the lesser need to a State of a particular source of revenue, attempts at such taxation have always been more carefully scrutinized and more consistently resisted than police power regulations of aspects of such commerce. The task of scrutinizing is a task of drawing lines. This is the historic duty of the Court so long as Congress does not undertake to make specific arrangements between the national government and the States in regard to revenues from interstate commerce. See Act of July 3, 1944, 58 Stat. 723, 49 U.S.C.A. § 425 note; H.Doc. 141, 79th Cong., 1st Sess., 'Multiple Taxation of Air Commerce'; and compare 54 Stat. 1059, 4 U.S.C. § 13 et seq., 4 U.S.C.A. § 13 et seq. (permission to State to extend taxing power to Federal areas). Considerations of proximity and degree are here, as so often in the law, decisive.
7
It has been suggested that such a tax is valid when a similar tax is placed on local trade, and a specious appearance of fairness is sought to be imparted by the argument that interstate commerce should not be favored at the expense of local trade. So to argue is to disregard the life of the Commerce Clause. Of course a State is not required to give active advantage to interstate trade. But it cannot aim to control that trade even though it desires to control its own. It cannot justify what amounts to a levy upon the very process of commerce across State lines by pointing to a similar hobble on its local trade. It is true that the existence of a tax on its local commerce detracts from the deterrent effect of a tax on interstate commerce to the extent that it removes the temptation to sell the goods locally. But the fact of such a tax, in any event, puts impediments upon the currents of commerce across the State line, while the aim of the Commerce Clause was precisely to prevent States from exacting toll from those engaged in national commerce. The Commerce Clause does not involve an exercise in the logic of empty categories. It operates within the framework of our federal scheme and with due regard to the national experience reflected by the decisions of this Court, even though the terms in which these decisions have been cast may have varied. Language alters, and there is a fashion in judicial writing as in other things.
8
This case, like Adams Mfg. Co. v. Storen, supra, involves a tax imposed by the State of the seller on the proceeds of interstate sales. To extract a fair tithe from interstate commerce for the local protection afforded to it, a seller State need not impose the kind of tax which Indiana here levied. As a practical matter, it can make such commerce pay its way, as the phrase runs, apart from taxing the very sale. Thus, it can tax local manufacture even if the products are destined for other States. For some purposes, manufacture and the shipment of its products beyond a State may be look d upon as an integral transaction. But when accommodation must be made between state and national interests, manufacture within a State, though destined for shipment outside, is not a seamless web so as to prevent a State from giving the manufacturing part detached relevance for purposes of local taxation. American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084; Utah Power & L. Co. v. Pfost, 286 U.S. 165, 52 S.Ct. 548, 76 L.Ed. 1038. It can impose license taxes on domestic and foreign corporations who would do business in the State, Cheney Brothers Co. v. Commonwealth of Massachusetts, 246 U.S. 147, 38 S.Ct. 295, 62 L.Ed. 632; St. Louis Southwestern Ry. v. State of Arkansas, 235 U.S. 350, 364, 35 S.Ct. 99, 103, 59 L.Ed. 265, though it cannot, even under the guise of such excises, 'hamper' interstate commerce. Western Union Tel. Co. v. State of Kansas, 216 U.S. 1, 30 S.Ct. 190, 54 L.Ed. 355; Pullman Co. v. State of Kansas, 216 U.S. 56, 30 S.Ct. 232, 54 L.Ed. 378 (particularly White, J. concurring at p. 63); Henderson, The Position of Foreign Corporations in American Constitutional Law (1918) 118—23, 128—31. It can tax the privilege of residence in the State and measure the privilege by net income, including that derived from interstate commerce. United States Glue Co. v. Oak Creek, 247 U.S. 321, 38 S.Ct. 499, 62 L.Ed. 1135, Ann.Cas.1918E, 748; cf. Atlantic Coast Line v. Doughton, 262 U.S. 413, 43 S.Ct. 620, 67 L.Ed. 1051. And where, as in this case, the commodities subsequently sold interstate are securities, they can be reached by a property tax by the State of domicil of the owner. Commonwealth of Virginia v. Imperial Sales Co., 293 U.S. 15, 19, 55 S.Ct. 12, 13, 79 L.Ed. 171; and see Citizens National Bank of Cincinnati v. Durr, 257 U.S. 99, 42 S.Ct. 15, 66 L.Ed. 149.
9
These illustrative instances show that a seller State has various means of obtaining legitimate contribution to the costs of its government, without imposing a direct tax on interstate sales. While these permitted taxes may in an ultimate sense, come out of interstate commerce, they are not, as would be a tax on gross receipts, a direct imposition on that very freedom of commercial flow which for more than a hundred and fifty years has been the ward of the Commerce Clause.
10
It is suggested, however, that the validity of a gross sales tax should depend on whether another State has also sought to impose its burden on the transactions. If another State has taxed the same interstate transaction, the burdensome consequences to interstate trade are undeniable. But that, for the time being, only one State has taxed is irrelevant to the kind of freedom of trade which the Commerce Clause generated. The immunities implicit in the Commerce Clause and the potential taxing power of a State can hardly be made to depend, in the world of practical affairs, on the shifting incidence of the varying tax laws of the various States at a particular moment. Courts are not possessed of instruments of determination so delicate as to enable them to weigh the various factors in a complicated economic setting which, as to an isolated application of a State tax, might mitigate the obvious burden generally created by a direct tax on commerce. Nor is there any warrant in the constitutional principles heretofore applied by this Court to support the notion that a State may be allowed one single tax-worth of direct interference with the free flow of commerce. An exaction by a State from interstate commerce falls not because of a proven increase in the cost of the product. What makes the tax invalid is the fact that there is interference by a State with the freedom of interstate commerce. Such a tax by the seller State alone must be judged burdensome in the context of the circumstances in which the tax takes effect. Trade being a sensitive plant, a direct tax upon it to some extent at least deters trade even if its effect is not precisely calculable. Many States, for instance, impose taxe on the consumption of goods and such taxes have been sustained regardless of the extra-State origin of the goods, or whether a tax on their sale had been imposed by the seller State. Such potential taxation by consumer States is but one factor pointing to the deterrent effect on commerce by a superimposed gross receipts tax.
11
It has been urged that the force of the decision in the Adams case has been sapped by McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33, 60 S.Ct. 388, 398, 84 L.Ed. 565, 128 A.L.R. 876. The decision in McGoldrick v. Berwind-White was found not to impinge upon 'the rationale of the Adams Manufacturing Co. case,' and the tax was sustained because it was 'conditioned upon a local activity delivery of goods within the state upon their purchase for consumption.' 309 U.S. at page 58, 60 S.Ct. at page 398, 84 L.Ed. 565, 128 A.L.R. 876. Compare McLeod v. J. E. Dilworth Co., 322 U.S. 327, 64 S.Ct. 1023, 88 L.Ed. 1304. Taxes which have the same effect as consumption taxes are properly differentiated from a direct imposition on interstate commerce, such as was before the Court in the Adams case and is now before us. The tax on the sale itself cannot be differentiated from a direct unapportioned tax on gross receipts which has been definitely held beyond the State taxing power ever since Fargo v. State of Michigan, 121 U.S. 230, 7 S.Ct. 857, 30 L.Ed. 888, and Philadelphia & S. M. Steamship Co. v. Commonwealth of Pennsylvania, 122 U.S. 326, 7 S.Ct. 1118, 30 L.Ed. 1200. See also, e.g., Galveston, Harrisburg & S.A.R. Co. v. State of Texas, 210 U.S. 217, 28 S.Ct. 638, 52 L.Ed. 1031; Kansas City, Ft. S. & M. Ry., v. Botkin, 240 U.S. 227, 231, 36 S.Ct. 261, 262, 60 L.Ed. 617; Puget Sound Stevedoring Co. v. Tax Commission, 302 U.S. 90, 94, 58 S.Ct. 72, 74, 82 L.Ed. 68; and compare Wallace v. Hines, 253 U.S. 66, 40 S.Ct. 435, 64 L.Ed. 782. For not even an 'internal regulation' by a State will be allowed if it directly affects interstate commerce. Robbins v. Taxing District of Shelby Co., 120 U.S. 489, 494, 7 S.Ct. 592, 594, 30 L.Ed. 694.
12
Nor is American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084, or International Harvester Co. v. Department of Treasury, 322 U.S. 340, 64 S.Ct. 1019, 1030, 88 L.Ed. 1313, any justification for the present tax. The American Mfg. Co. case involved an imposition by St. Louis of a license fee upon the conduct of manufacturing within that city. It has long been settled that a State can levy such an occupation tax graduated according to the volume of manufacture. In that case, to lighten the manufacturer's burden, the imposition of the occupation tax was made contingent upon the actual sale of the goods locally manufactured. Sales in St. Louis of goods made elsewhere were not taken into account in measuring the license fee. That tax, then, unlike this, was not in fact a tax on gross receipts. Cf. Cornell v. Coyne, 192 U.S. 418, 24 S.Ct. 383, 48 L.Ed. 504. And, if words are to correspond to things, the tax now here is not 'a tax on the transfer of property' within the State, which was the basis for sustaining the tax in International Harvester Co. v. Dept of Treasury, supra, 322 U.S. at page 348, 64 S.Ct. at page 1023, 88 L.Ed. 1313.
13
There remains only the claim that an interstate sale of intangibles differs from an interstate sale of tangibles in respects material to the issue in this case. It was by this distinction that the Supreme Court of Indiana sought to escape the authority of Adams Mfg. Co. v. Storen, supra. Latin tags like mobilia sequuntur personam often do service for legal analysis, but they ought not to confound constitutional issues. What Mr. Justice Holmes said about that phrase is relevant here. 'It is a fiction, the historical origin of which is familiar to scholars, and it is this fiction that gives whatever meaning it has to the saying mobilia sequuntur personam. But being a fiction it is not allowed to obscure the facts, when the facts become important.' Blackstone v. Miller, 18 U.S. 189, 204, 23 S.Ct. 277, 278, 47 L.Ed. 439. Of course this is an interstate sale. And constitutionally it is commerce no less and no different because the subject was pieces of paper worth $65,214.20, rather than machines.
14
Reversed.
15
Mr. Justice BLACK dissents.
16
Mr. Justice RUTLEDGE, concurring.
17
This is a case in which the grounding of the decision is more important than the decision itself. Whether the Court now intends simply to qualify or to repudiate entirely, except in result, Adams Mfg. Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429, I am unable to determine from its opinion. But that one or the other consequence is intended seems obvious from its refusal to rest the present decision squarely on that case, together with the wholly different foundation on which it now relies. In either event, the matter is important and calls for discussion.
18
* The Adams case held the Indiana tax now in issue to be invalid when applied, without apportionment, to gross receipts derived from interstate sales of goods made by Indiana manufacturers who sold and shipped them to purchasers in other states. 'The vice of the statute' as thus applied, it was held, was 'that the tax includes in its measure, without apportionment, receipts derived from activities in interstate commerce; and that the exaction is of such a character that if lawful it may in substance be laid to the fullest extent by states in which the goods are sold as well as those in which they are manufactured. Interstate commerce would thus be subjected to the risk of a double tax burden to which intrastate commerce is not exposed, and which the commerce clause forbids.' (Emphasis added.) 304 U.S. 307, 311, 58 S.Ct. 913, 916, 82 L.Ed. 1365, 117 A.L.R. 429.1
19
Today's opinion refuses to rest squarely on the Adams case, although that case would be completely controlling if no change in the law were intended. No basis for distinguishing the cases on the facts or the ultimate questions is found or stated. The Court takes them as identical.2 Yet it places no emphasis upon apportionment, the absence of which the Adams opinion held crucial. The Court also puts to one side as irrelevant the factor there most stressed, namely, the danger of multiple taxation, that is, of similar taxation by other states, if the Indiana tax should be upheld in the attempted application.
20
Those matters were the very essence of the Adams decision. They were in its words 'the vice' of the statute as applied. The Adams opinion gives no reason for believing that the application of the tax would not have been sustained if either of the two elements vitiating it had been absent. On the contrary, the fair, indeed the necessary, inference from the language and reasons given is that the tax would not have been voided if there had been no danger of multiple state taxation or if the tax had been apportioned so as to eliminate that risk. Moreover those groundings were strictly in accord with long lines of previous decisions rendered here,3 were int nded to conform to them and to preserve them unimpaired.
21
Yet now they are put to one side, either as irrelevant or as not controlling and therefore presumably as insufficient,4 in favor of another rationalization which ignores them completely. Shortly, this is, in reiterated forms, that the tax as applied is laid 'directly on' interstate commerce, is a levy 'on the very sale' or 'the very process' of such commerce, is therefore and solely thereby a 'burden' on it, and consequently is an exaction the commerce clause forbids. What outlaws it is neither comparative disadvantage with local trade nor any actual or probable clogging or impeding effect in fact.5 It is simply the 'direct' bearing and 'incidence' of the tax on interstate commerce and this alone. Stripped of any discriminatory element and of any actual or probable tendency to block or impede the commerce in fact, this 'direct incidence' is itself enough without more to invalidate the tax, although it is one of general application singling out the commerce neither for separate nor for distinct or invidious treatment.
22
If this ever was the law, it has not been such for many years. In a sense it is a reversion to ideas once prevalent, but long since repudiated6 about the 'exclusiveness' of Congress' power over interstate commerce which, if now resurrected for general application, will strike down state taxes in a great variety of forms sustained consistently of late. Not since Cooley v. Board of Wardens, 12 How. 299, 13 L.Ed. 996, has the notion prevailed that the mere existence of power in Congress to regulate commerce excludes the states from exacting revenue from it through exercise of their powers of taxation.7 Yet if a general tax, applying to all commerce alike, is to be outlawed, regardless of discriminatory consequences or actual or probable impeding effect in fact, simply because it bears 'directly' on the commerce and for no other reason, not only will there be a resurrection of Marshall's 'exclusive' idea, never prevailing after the Cooley case. The effect will be to knock down many types of state taxes held valid since that landmark decision.8
23
That consequence must follow if the presently asserted basis for decision is to be taken as a principle fit for general application and intended to be so used. We cannot assume that t e Court intends it to be used otherwise, for that would be to make of it an arbitrary formula applied to dispose of the present case alone and having no validity for any other situation. But the ground relied upon is broad enough to include many other types of situation and of tax, and cannot be restricted logically or in reason to these narrow facts. If discrimination and real risk, in the sense of practical effect to clog or impede trade, are irrelevant to the validity of this type of tax, they are equally irrelevant to many others, unless sheer fiction and arbitrary distinction based on inconsequential factors are to be controlling. If the grounding which disregards them is adequate for disposing of this case, it is adequate also for disposing of many others involving it in which the Court has been at great pains to rest on other factors, unnecessarily it now would seem.
24
It will be appropriate before turning to further consideration of the more pertinent decisions, to note the only basis upon which the Court grounds its ruling that 'direct' state taxes on 'the very process' of interstate commerce are void. This is because, in the words of the opinion, the commerce clause 'by its own force created an area of trade free from interference by the States.' Although this is stated as grounding for the long established conclusion that even without implementing legislation by Congress the clause is a limitation upon state power, it also is quite obviously the foundation of the further conclusion that 'direct' taxes laid by the states within that area are outlawed regardless of any other factor than their direct incidence upon it.
II.
25
I agree that the commerce clause 'of its own force' places restrictions upon state power to tax, as well as to regulate, interstate commerce. This has been held through various lines of decision extending back to Gibbons v. Ogden, 9 Wheat. 1, 6 L.Ed. 23, some of them unbroken.9 I also agree that this construction is consonant with the great purpose of the commerce clause to maintain our distinctively national trade free from state restrictions and barriers against it which the clause was adopted to prevent. But, at any rate since Cooley v. Board of Wardens, supra, this has not meant that the clause was intended to or could secure 'by its own force' that vast area of commercial activity wholly free from 'interference,' that is, from taxation and regulation, by the states.10 Nor for many years has it meant that the field of interstate commerce is to be free from such 'interference,' simply because it is 'direct' or has immediate incidence upon it.11 True, language frequently appears in the cases, especially the earlier ones, to the effect that 'direct' taxation and regulation by the states are forbidden. But apart from its inconsistency with both language and results in other cases,12 in most of those where it has appeared there were other invalidating factors, such as singling out the commerce for special treatment, other types of discrimination, or failure to apportion where multiple state taxation could result if the tax were sustained.13
26
The fact is that 'direct incidence' of a state tax or regulation, apart from the presence of such a factor, has long since been discarded as being in itself sufficient to outlaw state legislation. 'Local' regulations, under the Cooley formula, bear directly on the commerce itself.14 But they are not outlawed for that reason. Calling them 'incidental,' where this is done, does not make them 'indirect,' except in judicial perspective. Police regulations bear no more indirectly or remotely upon the interstate commerce which must observe them than upon the local commerce falling equally within their incidence.
27
Again, an apportioned tax on interstate commerce is a 'direct' tax bearing immediately upon it in incidence. But such a tax is not for that reason invalid. Decisions have sustained such taxes repeatedly, regardless of their direct bearing, provided the apportionment were fairly made and no other vitiating element were present, such as those above mentioned.15 It was this fact, without question, which the Court had in mind in the Adams case, when it carefully saved from its ban any question concerning such a tax as Indiana's if properly apportioned in a situation like the ones presented there and now.16
III
28
The language purporting to outlaw 'direct' taxes because they are direct has appeared more frequently perhaps in relation to gross receipts taxes than any other including both 'direct' taxes, apportioned and unapportioned and others considered 'indirect' because purporting to be laid not 'on the commerce itself' but upon some 'local incident.' We have recently held that a tax having effects forbidden by the commerce clause will not be saved merely because it is cast in terms of bearing upon some 'local incident.'17 As we then said, all interstate commerce takes place within the states and the consequences forbidden by the commerce clause cannot be achieved legally simply by the device of hooking the tax or other forbidden regulation to some selected 'local incident.' That such a factor may be chosen for bearing the 'direct' incidence of the tax may be a consideration to be taken into account in determining its validity. But it cannot validate a tax or regulation which produces the forbidden consequences, any more than a 'direct tax' which does not produce them can be outlawed because it is direct. Not 'directness' or 'immediacy' of incidence per se, whether 'upon the commerce itself' or upon a 'local incident,' is the outlawing factor, but whether the tax, regardless of the special point of incidence, has the consequences for interstate trade intended to be outlawed by the commerce clause.
29
The difficulty of any other rule or approach is disclosed most clearly perhaps by contrasting the decision in American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084, with the Adams decision and this one, in both of which efforts are made, unsuccessfully in my opinion, to distinguish the American case. There the tax was laid upon the manufacture, locally done, of goods sold locally and out of state. But the tax was 'measured by' the gross receipts from sales of the goods manufactured, including those sold interstate.18
30
A tax upon a local privilege measured by the volume of gross receipts from both local and interstate trade19 would seem to have, in practical effect, the same consequences for blocking or impeding the commerce as one laid 'directly' upon it in any situation where no multiple levy is made, likewise in any where more than one state might find such a local privilege for pegging the tax.20 And a tax upon gross receipts 'in lieu of' property or other taxes21 cannot be said either to be less 'direct' in its incidence upon the commerce than the application of the Indiana tax now in issue or to afford protection against multiple levies the risk of which was held in Adams Mfg. Co. v. Storen to make the Indiana tax inherently vicious in that application.22
31
Unless we are to return to the formalism of another day, neither the 'directness' of the incidence of a tax 'upon the commerce itself' nor the fact that its incidence is manipulated to rest upon some 'local incident' of the interstate transaction can be used as a criterion or, many times, as a consideration of first importance in determining the validity of a state tax bearing upon or affecting interstate commerce. Not the words 'direct' and 'indirect' or 'local incident' can fulfill the function of judgment in deciding whether the tax brings the forbidden results. See the dissenting opinion of Mr. Justice Stone in Di Santo v. Commonwealth of Pennsylvania, 273 U.S. 34, 44, 47 S.Ct. 267, 271, 71 L.Ed. 524, quoted in note 11. That can be done only by taking account of the specific effects of state legislation the clause was intended to outlaw, and of the consequences actual or probable of the legislation called in question to create them.
IV
32
Judgments of this character and magnitude cannot be made by labels or formulae. They require much more than pointing to a word. It is for this reason that increasingly with the years emphasis has been placed upon practical consequences and effects, either actual or threatened, of questioned legislation to block or impede interstate commerce or place it at practical disadvantage with the local trade.23 Formulae and adjectives have been retained at times in intermixture with the effective practical considerations. But proportionately the stress upon them has been greatly reduced, until the present decision; and the trend of recent decisions to sustain state taxes formerly regarded as invalid has been due in large part to this fact.
33
The commerce clause was not designed or intended to outlaw all state taxes bearing 'directly' on interstate commerce. Its design was only to exclude those having the effects to block or impede it which called it and the Constitution itself into being. Not all state taxes, nor indeed all direct state taxes, can be said to produce those effects. On the other hand, many 'indirect' forms of state taxation, that is, 'indirect' as related to 'incidence,' do in fact produce such consequences and for that reason are invalid.
34
It is for this reason that selection of a 'local incident' for hanging the tax will not save it, if also the exaction does not in fact avoid the outlawed interferences w th the free flow of commerce. Selection of a local incident for pegging the tax has two functions relevant to determination of its validity. One is to make plain that the state has sufficient factual connections with the transaction to comply with due process requirements.24 The other is to act as a safeguard, to some extent, against repetition of the same or a similar tax by another state.25 These matters are often interrelated, cf. Western Union Telegraph Co. v. Kansas, 216 U.S. 1, 30 S.Ct. 190, 54 L.Ed. 355, though in other situations they may be entirely separate. The important difference is between situations where it is essential to show minimal factual connections of the transaction with the taxing state in order to sustain the levy as against due process objections for 'want of jurisdiction to tax';26 and other situations where, although such connections clearly are present, the necessity is for showing that the tax, if sustained, will create a multiple tax load or other consequences having the forbidden effects.
35
This case is not one of the former sort. The transactions were as closely connected in fact with Indiana as with any other state.27 But the case is one of the latter type, that is where, despite those connections, there were equally close and important ones in another state, New York; and therefore, as the Adams case declared, the risk of multiple state taxation would be incurred, unless one or the other or both states were forbidden to tax the transaction as such, or were required to apportion the tax. Not the 'directness' of the tax in its bearing upon the commerce, but this danger is the crucial issue in this case, as it was in the Adams case. In other words, but for the possibility that more states than one would levy the same or a similar tax, such an application as was made of Indiana's tax in the Adams case and here would be no more burdensome or objectionable than other applications of the same tax this Court has sustained or of other taxes likewise held valid.28
36
This Court has gone far in sustaining state taxes laid upon local incidents of interstate transactions by both the state of origin and the state of the market in recent years.29 Perhaps it may be said, in view of such decisions, that it has more clearly sustained such taxes at the marketing end than by the state of origin,30 although this may be matter for debate. In any event, the factual connections of the taxing state with the interstate transaction in the cases where the tax has been sustained hardly can be regarded as greater or more important than those of Indiana with the transactions involved in the Adams case and here. Nor could it be shown in fact that in some of them, at any rate, the danger of multiple state taxation was appreciably less, if it be assumed that the forwarding state has the same power to tax the transaction, by pegging the tax upon a local incident, as has been recognized for the state of market.
37
Such taxes, whether in one state or the other, may in fact block or impede interstate commerce as much as, or more than, one placed directly upon the commerce itself. They have been sustained, nevertheless, not simply because of their bearing upon a local incident, but because in the circumstances of their application they were considered to have neither discriminatory effects upon interstate trade as compared with local commerce nor to impose upon it the blocking or impeding effects which the commerce clause was taken to forbid.31
38
This in my judgment is the appropriate criterion to be applied, rather than any mere question of 'direct' or 'indirect' incidence upon a 'local incident.' The absence of any such connection with the taxing state is highly material.32 Its presence cannot be the controlling consideration for validiating the tax. Nippert v. City of Richmond, 327 U.S. 416, 66 S.Ct. 586, 162 A.L.R. 844. In this view it would seem clear that the validity of such a tax as Indiana's, applied to situations like those presented in the Adams case and now, should be determined by reference not merely to the 'direct incidence' of the tax, but by whether those forbidden consequences would be produced, either through the actual incidence of multiple taxes laid by different states or by the threat of them, with resulting uncertainties producing the same impeding consequences.33
39
Thus, it is highly doubtful that the levy in this case, or in the Adams case, actually had any impeding effect whatever upon the transactions or the free flow interstate of such commerce.34 But the Adams case found the impediment in the assumption that if one state could tax, so also could the other, and in that event, a double burden would result for interstate commerce not borne by local trade. This danger, it was said, was inherent in the type of the tax, since it was not apportioned, and in consequence the tax as applied must fall.
40
The basic assumption was not true as a universally or even a generally resulting consequence, for two reasons. One is that it would not follow necessarily as a matter of fact that both states would tax or, if they did so, that the combined effects of the taxes would be either to clog or to impede the commerce.35 The other, it no more follows, as a matter of law, that because one state may tax the other may do likewise.
41
The Adams decision did not take account of any difference, as regards the risk of multiple state taxation, between situations where the multiple burden would actually or probably be incurred in fact and others in which no such risk would be involved. It rather disregarded such differences, so that 'the risk of double tax burden' on which the Court relied to invalidate the levy was not one actually, probably, or even doubtfully imposed in fact by another state.36 It rather was one which resulted only from an assumed, and an unexercised, power in that state to impose a similar tax.
42
The Court was not concerned with whether the forbidden consequences had been incurred in the particular situation or might not be incurred in others covered by its ruling. The motivating fear was more general. The ultimate risk which the Court sought to avoid was the danger that gross income or gross receipts tax legislation, without apportionment, might be widely adopted if the door were once opened and, if adopted and applied to interstate sales by all or many of the states, would result generally in bringing such sales within the incidence of multiple state taxation of that nature. Rather than incur this risk, with the anticipated consequent widespread creation of multiple levies, the Court in effect forestalled them at the source. Its action was prophylactic and the prophylaxis was made absolute.
43
By thus relieving interstate commerce from liability to pay taxes in either state, without any showing that both had laid them, the effect was, not simply to relieve that commerce from multiple burden, but to give it exemption from taxes all other trade must bear.37 Local trade was thus placed at disadvantage with interstate trade, by the amount of the tax, and the commerce clause thereby became a refuge for tax exemption, not simply a means of protection against unequal or undue taxation. Certainly its object was not to create for interstate trade such a specially privileged p sition.
44
But the alternatives to such a ruling were not themselves free from difficulty, they may be stated shortly. But preliminarily, I accept the view frequently declared38 that a state runs afoul the commerce clause when it singles out interstate commerce for special taxation not applied to other trade or otherwise discriminates against it or treats it invidiously. Moreover, all other things being equal, multiple state taxation of gross receipts, although by nondiscriminatory taxes of general applicability, does compel the latter to bear a heavier tax burden than local trade in either state. The cumulative tax burden is in effect discriminatory, involving in any practical view the exact effects of a single discriminatory tax. Although the difference in total tax load may not be sufficient actually to block or impede the free flow of interstate trade,39 discrimination alone, without regard to showing or further consequences, has been held consistently to be sufficient for outlawing the tax.
45
This too I accept. For discrimination not only is ordinarily itself invidious treatment, but has an obvious tendency toward blocking or impeding the commerce, if not always the actual effect of doing so. Nor is the discriminatory tendency or effect lessened because it results from cumulation of tax burdens rather than from a single tax producing the same consequence. To allow both states to tax 'to the fullest extent' would produce the invidious sort of barrier or impediment the commerce clause was designed to stop. But the bare power of another state to tax unexercised does not produce such results. It only opens the way for them to be produced. This danger is not fanciful but real, more especially in a time when new sources of revenue constantly are being sought. Accordingly, I agree that this door should not be opened.
46
But it is not necessary to go as far as the Adams case went, or as the decision not rendered goes, in order to prevent the anticipated deluge. There is no need to give interstate commerce a haven of refuge from taxation, albeit of gross receipts or from 'direct' incidence, in order to safeguard it from evils against which the commerce clause is designedly protective. Less broad and absolute alternatives are available and are adequate for the purpose of protection without creating the evils of total exemption.
47
The alternative methods available for avoiding the multiple state tax burden may now be stated. They are: (1) To apply the Adams ruling, stopping such taxes at the source, unless the tax is apportioned, thus eliminating the cumulative burdens;40 (2) To rule that either the state of origin or the state of market, but not both, can levy the exaction; (3) To determine factually in each case whether application of the tax can be made by one state without incurring actual danger of its being made in another or the risk of real uncertainty whether in fact it will be so made.
48
The Adams solution is not unobjectionable, for reasons already set forth. To deprive either state, whether of origin or of market, of the power to lay the tax, permitting the other to do so, has the vice of allowing one state to tax but denying this power to the other when neither may be as much affected by the deprivation as would be the one allowed to tax and, in any event, both may have equal or substantial due process connections with the transaction. The solution by factual determination in particular cases of the actual or probable incidence of both taxes is open to two objections. One is that to some extent it would make the taxing power of one or both states depend upon whether the other had exercised, or probably would exercise, the same power. The other would lie in the volume of litigation such a rule would incite and the difficulties, in some cases at least, of making the factual determination.
VI
49
The problem of multiple state taxation, absent other factors making for prohibition, is therefore one of choosing among evils. There is no ideal solution. To leave the matter to Congress, allowing both states to tax 'to the fullest extent' until it intervenes, would run counter to the long-established rules not only requiring apportionment where incidence of multiple taxes would be likely, but also in substance and effect to those forbidding discrimination, without the consent of Congress, cf. Prudential Life Ins. Co. v. Benjamin, 328 U.S. 408, 66 S.Ct. 1142, 1151, as well as the long settled rule that the clause is 'of its own force' a prohibition upon the states. To require factual determination of forbidden effects in each case would be to invite costly litigation, make decision turn in some cases, perhaps many, on doubtful facts or conclusions, and encourage the enactment of legislation involving those consequences. The Adams ruling, as I have said, creates for many situations a tax refuge for interstate commerce and does this in both states.
50
As among the various possibilities, I think the solution most nearly in accord with the commerce clause, at once most consistent with its purpose and least objectionable for producing either evils it had no design to bring or practical difficulties in administration, would be to vest the power to tax in the state of the market, subject to power in the forwarding state also to tax by allowing credit to the full amount of any tax paid or due at the destination. This too is more nearly consonant with what the more recent decisions have allowed, if full account is taken of their effects.
51
In McLeod v. J. E. Dilworth, 322 U.S. 327, 361, 64 S.Ct. 1023, 1036, 88 L.Ed. 1304, I have set forth the reasons leading to this conclusion.41 It may be added that such a result would avoid altogether the undesirable features of factual determination in each case; would prevent the multiple and, in effect, discriminatory burden which would follow from allowing both states to tax until Congress should intervene; and would reduce by half, at least, the tax refuge created by the Adams ruling, without incurring other outlawed effects.
52
It is true this view logically would deny the state of original power to tax, notwithstanding its adequate due process connections, except by giving credit for taxes due at the destination.42 But the forwarding state has no greater power under the Adams ruling and none at all under the present one if it is to be applied consistently and, as I think, this can be taken to outlaw both unapportioned and apportioned taxes.
53
I have no doubt that under the law prevailing until now this tax would have been sustained, if apportioned, under the Adams decision and others.43 Nor have I any question that such a tax laid by New York would be upheld under those decisions. Indeed, in my opinion, the necessary effect of McGoldrick v. Berwind-White Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565, 128 A.L.R. 876, as appellee asserts, is to sustain power in the state of the market to tax 'to the fullest extent' without apportionment by nondiscriminatory taxes of general applicability, transactions essentially no different from the ones involved in this case and in the Adams case.
54
It is true the Berwind-White case purported to distinguish the Adams case. But it did so by pointing out that the New York tax was 'conditioned upon a local activity delivery of goods within the state upon their purchase for consumption' and that 'The effect of the tax, even though measured by the sales price, as has been shown, neither discriminates against nor obstructs interstate commerce more than numerous other state taxes which have repeatedly been sustained as involving no prohibited regulation of interstate commerce.' 309 U.S. 33, 58, 60 S.Ct. 388, 398, 84 L.Ed. 565, 128 A.L.R. 876.
55
This comes down to sustaining the tax, as was done in American Mfg. Co. v. City of St. Louis, supra, relied upon to distinguish the Adams case, simply because the tax was pegged upon the 'local incident' of delivery. Apart from the reasons I have set forth above for regarding this as not being controlling, that basis was flatly repudiated in Nippert v. City of Richmond, 327 U.S. 416, 66 S.Ct. 586, 162 A.L.R. 844, as adequate for sustaining a tax having otherwise the forbidden effects and features. So here, in my opinion, it is hardly adequate to distinguish the Adams case, leaving it unimpaired, or to differentiate consistently the broader ruling made in this case.
56
I therefore agree with the appellee that the effect of the Berwind-White ruling was in substance, though not in words, to qualify the Adams decision, and that the combined effect of the two cases, taken together, was to permit the state of the market to tax the interstate transaction, but to deny this power to the forwarding state, unless by credit or otherwise it should make provision for apportionment. See Powell, New Light on Gross Receipts Taxes (1940) 53 Harv.L.Rev. 909, 939. Whether or not such a provision would save the Indiana tax as now applied, in view of what I think was the effect of Berwind-White on any basis other than sheer formalism, need not now be considered.44
57
Whether or not acknowledgment of this effect of the Berwind-White decision would require reconsideration of the validity of apportioned taxes otherwise than by full credit, laid by the forwarding state,45 neither that fact nor the effect of Berwind-White in qualifying the Adams ruling justifies the broader ruling now made to reach the same result as the Adams case reached. The trend of recent decisions has been toward sustaining state taxes formerly regarded as outlawed by the commerce clause. The present decision, by its reversion to the formal and discarded grounding in the 'direct incidence' of the tax is a reversal of that trend. It is one, moreover, unnecessary for sustaining the result the Court has reached. Its consequence, if followed in logical application to apportioned taxes, will be to outlaw them, for they bear as 'directly' on 'the commerce itself' as does the tax now stricken down in its present application. So also does the type of tax sustained in the Berwind-White case, in everything but verbalism.
58
I think the result now reached is justified, as necessary to prevent the cumulative and therefore discriminatory tax burden which would rest on or seriously threaten interstate commerce if more than one state is allowed to impose the tax, as does Indiana, upon the gross receipts from the sale without apportionment or credit for taxes validly imposed elsewhere. This result would follow in view of the Berwind-White decision and others like it,46 if not only the state of the market but also the forwarding state could tax the sale 'to the fullest extent' upon the gross receipts. For this reason I concur in the result.
59
But in doing so I dissent from grounding the decision upon a foundation which not only will outlaw properly apportioned taxes, thus going beyond the Adams decision, unless the Court is merely to reiterate the rule forbidding 'direct' taxation of interstate sales only to recall it when a case involving a property apportioned tax shall arise; but also will require outlawing many other types of tax heretofore sustained, unless a similar retreat is made.
60
Mr. Justice DOUGLAS, with whom Mr. Justice MURPHY concurs, dissenting.
61
I think the Court confuses a gross receipts tax on the Indiana broker with a gross receipts tax on his Indiana customer. Gwin, White & Prince, Inc. v. Henneford, 305 U.S. 434, 59 S.Ct. 325, 83 L.Ed. 272, would hold invalid a gross receipts tax, unapportioned, on the broker. In that case, the taxpayer was a marketing agent for fruit growers in the State of Washington. The agent made sales and deliveries of the fruit in other States and in foreign countries, collected the sales prices, and remitted the proceeds, less charges, to the customers. The Court held that the gross receipts tax, being unapportioned, was invalid. There are two reasons why that result followed. In the first place, as the Court stated 305 U.S. at page 437, 59 S.Ct. at page 327, 83 L.Ed. 272, 'The entire service for which the compensation is paid is in aid of the shipment and sale of merchandise' in interstate or foreign commerce. 'Such services are within the protection of the commerce clause'. In the second place, as the Court stated 305 U.S. at page 439, 59 S.Ct. at page 328, 83 L.Ed. 272, 'If Washington is free to exact such a tax, other states to which the commerce xtends may, with equal right, lay a tax similarly measured for the privilege of conducting within their respective territorial limits the activities there which contribute to the service. The present tax, though nominally local, thus in its practical operation discriminates against interstate commerce, since it imposes upon it, merely because interstate commerce is being done, the risk of a multiple burden to which local commerce is not exposed.'
62
Under that view a tax on the commissions of the Indiana broker would be invalid. But I see no more reason for giving the customer immunity than I would for giving immunity to the fruit growers who sold their fruit through the broker in Gwin, White & Prince Inc. v. Henneford, supra.
63
Concededly almost any local activity could, if integrated with earlier or subsequent transactions, be treated as parts of an interstate whole. In that view American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084, would find survival difficult. For in that case a state tax on a manufacturer was upheld though the tax was measured by the value of the goods manufactured within the State and thereafter sold in interstate commerce. In Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 58 S.Ct. 546, 82 L.Ed. 823, 115 A.L.R. 944, a tax laid on the gross receipts of a trade journal published in New Mexico was sustained although out-of-state advertisements were included in the journal and there was interstate distribution of it. The Court treated the local business as separate and distinct from the transportation and intercourse which are interstate commerce and which were employed to conduct the business.
64
I think the least that can be said is that the local transactions or activities of this taxpayer can be as easily untangled from the interstate activities of his broker.
65
Any receipt of income in Indiana from out-of-state sources involves, of course, the use of interstate agencies of communication. That alone, however, is no barrier to its taxation by Indiana. Western Live Stock v. Bureau of Revenue, supra. Cf. People of State of New York et rel. Cohn v. Graves, 300 U.S. 308, 57 S.Ct. 466, 81 L.Ed. 666, 108 A.L.R. 721. The receipt of income in Indiana, like the delivery of property there, International Harvester Co. v. Dept. of Treasury, 322 U.S. 340, 64 S.Ct. 1030, 88 L.Ed. 1313, is a local transaction which constitutionally can be made a taxable event. For a local activity which is separate and distinct from interstate commerce may be taxed though interstate activity is induced or occasioned by it. Western Live Stock v. Bureau of Revenue supra, 303 U.S. at page 253, 58 S.Ct. at page 547, 82 L.Ed. 823, 115 A.L.R. 944. The management of an investment portfolio with income from out-of-state sources is as much a local activity as the manufacture of goods destined for interstate commerce, American Mfg. Co. v. City of St. Louis, supra, the publication of a trade journal with interstate revenues, Western Live Stock v. Bureau of Revenue, supra, or the growing of fruit for interstate markets, Gwin, White & Prince Inc. v. Henneford, supra. All such taxes affect in some measure interstate commerce or increase the cost, of doing it. But, as we pointed out in McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33, 48, 60 S.Ct. 388, 393, 84 L.Ed. 565, 128 A.L.R. 876, that is no constitutional obstacle.
66
Adams Mfg. Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429, is different. In that case the taxpayer had its factory and place of business in Indiana and sold its products in other States on orders taken subject to approval at the home office. The Court thought the risk of multiple taxation was real, because of the interstate reach of the taxpayer's business activities. The fact is that the incidence of that tax was comparable to the incidence of an unapportioned tax on interstate freight revenues.
67
The present tax is not aimed at interstate commerce and does not discriminate agains it. It is not imposed as a levy for the privilege of doing it. It is not a tax on interstate transportation or communication. It is not an exaction on property in its interstate journey. It is not a tax on interstate selling. The tax is on the proceeds of the sales less the brokerage commissions and therefore does not reach the revenues from the only interstate activities involved in these transactions. It is therefore essentially no different, so far as the Commerce Clause is concerned from a tax by Indiana on the proceeds of the sale of a farm or other property in New York where the mails are used to authorize it, to transmit the deed, and to receive the proceeds.
68
I would adhere to the philosophy of our recent cases1 and affirm the judgment below.
1
Compare Report of the (Australian) Royal Commission on the Constitution (1929) pp. 260, 322—24, and Report of the (Canadian) Royal Commission on Dominion-Provincial Relations (1940), bk. II, pp 62—67, 111—21, 150—62, 216—19. See Australia, Act No. 1, 1946, repealing Act No. 20, 1942, and Act No. 43, 1942; South Australia v. Commonwealth, 65 C.L.R. 373; also Proposals of the Government of Canada, Dominion-Provincial Conference on Reconstruction pp. 47 49; Proceedings of the Dominion-Provincial Conference (1945) passim, particularly the statement of Prime Minister Mackenzie King, p. 388, and the discussion following. And see Maxwell, The Fiscal Impact of Federalism in the United States (1946) cc. II, XIII, XIV.
1
The Court added: 'We have repeatedly held that such a tax is a regulation of and a burden upon, interstate commerce prohibited by article 1, section 8, of the Constitution. The opinion of the State Supreme Court stresses the generality and nondiscriminatory character of the exaction but it is settled that this will not save the tax if it directly burdens interstate commerce.' 304 U.S. 307, 311, 312, 58 S.Ct. 913, 916, 82 L.Ed. 1365, 117 A.L.R. 429. Cf. notes 5 and 16.
2
The only factual difference is that here the sales were of securities, there of goods. It was this upon which Indiana has relied to distinguish the Adams case, asserting originally that it gave domiciliary foundation for sustaining the tax. This claim disappeared, in effect, at the second oral argument, and the Court does not rest on it. I agree that, for present purposes, sales of intangibles should be treated identically with sales of goods.
3
See, e.g. Pullman's Palace Car Co. v. Commonwealth of Pennsylvania, 141 U.S. 18, 11 S.Ct. 876, 35 L.Ed. 613; Cudahy Packing Co. v. State of Minnesota, 246 U.S. 450, 38 S.Ct. 373, 62 L.Ed. 827; United States Express Co. v. State of Minnesota, 223 U.S. 335, 32 S.Ct. 211, 56 L.Ed. 459. And see especially discussion in Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 255—257, 58 S.Ct. 546, 548, 549, 82 L.Ed. 823, 115 A.L.R. 944.
4
Compare the opinion of Mr. Justice Frankfurter in Northwest Airlines v. State of Minnesota, 322 U.S. 292, 64 S.Ct. 950, 88 L.Ed. 1283, 153 A.L.R. 245.
5
As the Court says, 'An exaction by a State from interstate commerce falls not because of a proven increase in the cost of the product. What makes the tax invalid is the fact that there is interference by a State with the freedom of interstate commerce.' The only 'interference' held to be important is the direct incidence of the tax on the commerce, not the double burden or risk of it. Cf. notes 1 and 16.
6
See e.g. Ribble, State and National Power Over Commerce (1937) 204; Dowling, Interstate Commerce and State Power (1940) 27 Va.L.Rev. 1, 3—10. See also Frankfurter, The Commerce Clause (1937) 53: 'Had Marshall's theory of the 'dormant' commerce power prevailed, the taxable resources of the states would have been greatly confined. The full implications of his theory, if logically pursued, might well have profoundly altered the relations between the state and the central government.'
7
See note 6. See also Wechsler, Stone and the Constitution (1946) 46 Col.L.Rev. 764, 785, quoted in note 10 infra.
8
Cf. text infra at notes 14 to 16, also 21, and authorities cited.
9
See e.g., Robbins v. Taxing District of Shelby County, 120 U.S. 489, 7 S.Ct. 592, 30 L.Ed. 694; Real Silk Hosiery Mills v. City of Portland, 268 U.S. 325, 45 S.Ct. 525, 69 L.Ed. 982; Nippert v. City of Richmond, 327 U.S. 416, 66 S.Ct. 586, 162 A.L.R. 844, and authorities cited.
10
See Ribble, supra, at 72 ff.; Frankfurter, supra, at 24, 56; Wechsler, Stone and the Constitution (1946) 46 Col.L.Rev. 764, 785: 'It will summarize his basic conception to say that as the issues were framed in the long debate the position taken by the Court in Cooley v. Board of Wardens comes closest to according with his thought.'
11
'Experience has taught that the opposing demands that the commerce shall bear its share of local taxation, and that it shall not, on the other hand, be subjected to multiple tax burdens merely because it is interstate comm rce, are not capable of reconciliation by resort to the syllogism. Practical rather than logical distinctions must be sought.' Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 259, 58 S.Ct. 546, 550, 82 L.Ed. 823, 115 A.L.R. 944. See also the dissenting opinion of Mr. Justice Stone in Di Santo v. Commonwealth of Pennsylvania, 273 U.S. 34, 44, 47 S.Ct. 267, 271, 71 L.Ed. 524 (overruled by State of California v. Thompson, 313 U.S. 109, 61 S.Ct. 930, 85 L.Ed. 1219), 'In thus making use of the expressions, 'direct' and 'indirect interference' with commerce, we are doing little more than using labels to describe a result rather than any trustworthy formula by which it is reached.'
12
See, e.g., McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565, 128 A.L.R. 876; Gwin, White & Prince v. Henneford, 305 U.S. 434, 59 S.Ct. 325, 83 L.Ed. 272; Nippert v. City of Richmond, 327 U.S. 416, 66 S.Ct. 586, 162 A.L.R. 844.
13
Gross receipts taxes which have been sustained fall into the following groups: (a) Those which were fairly apportioned. See, e.g., Illinois Cent. R. v. State of Minnesota, 309 U.S. 157, 60 S.Ct. 419, 84 L.Ed. 670; Pullman's Palace Car Co. v. Commonwealth of Pennsylvania, 141 U.S. 18, 11 S.Ct. 876, 35 L.Ed. 613; Wisconsin & Michigan Ry. v. Powers, 191 U.S. 379, 24 S.Ct. 107, 48 L.Ed. 229; United States Express Co. v. State of Minnesota, 223 U.S. 335, 32 S.Ct. 211, 56 L.Ed. 459; Ficklen v. Taxing District, 145 U.S. 1, 12 S.Ct. 810, 36 L.Ed. 601. (b) Those which have been justified on a 'local incidence' theory. See, e.g., Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 58 S.Ct. 546, 82 L.Ed. 823, 115 A.L.R. 944, with which compare Fisher's Blend Station v. Tax Comm., 297 U.S. 650, 56 S.Ct. 608, 80 L.Ed. 956; McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565, 128 A.L.R. 876; American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084. See also cases cited in note 21. In many cases apportioned gross receipts taxes have been sustained not on the ground that they were apportioned but that they were local in nature. See, e.g., State of Maine v. Grand Trunk Ry., 142 U.S. 217, 12 S.Ct. 163, 35 L.Ed. 994; New York, L. Erie & U. Railroad v. Commonwealth of Pennsylvania, 158 U.S. 431, 15 S.Ct. 896, 39 L.Ed. 1043; Wisconsin & Michigan Ry. v. Powers, supra; United States Express Co. v. State of Minnesota, supra.
Gross receipts taxes which have not been sustained fall into the following groups: (a) Those which were not fairly apportioned. See, e.g., Meyer v. Wells Fargo Co., 223 U.S. 298, 32 S.Ct. 218, 56 L.Ed. 445. (b) Those which were not apportioned and subjected interstate commerce to the risk of multiple taxation. Philadelphia & So. S.S. Co. v. Commonwealth of Pennsylvania, 122 U.S. 326, 7 S.Ct. 1118, 30 L.Ed. 1200; Ratterman v. Western Union Telegraph Co., 127 U.S. 411, 8 S.Ct. 1127, 32 L.Ed. 229; Western Union Telegraph Co. v. State of Alabama, 132 U.S. 472, 10 S.Ct. 161, 33 L.Ed. 409; Adams Mfg. Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429; Gwin, White & Prince v. Henneford, 305 U.S. 434, 439, 59 S.Ct. 325, 328, 83 L.Ed. 272. Cf. Fargo v. State of Michigan, 121 U.S. 230, 7 S.Ct. 857, 30 L.Ed. 888, as explained in Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 256, 58 S.Ct. 546, 549, 82 L.Ed. 823, 115 A.L.R. 944. (c) Those in which there was a discriminatory element in that they were directed exclusively 'at transportation or communication,' Lockhart, Gross Receipts Taxes on Transportation (1943) 57 Harv.L.Rev. 40, 65—66. Galveston, H. & S.A. Ry. v. State of Texas, 210 U.S. 217, 28 S.Ct. 638, 52 L.Ed. 1031, and cf. New Jersey Bell Tel. Co. v. State Tax Board, 280 U.S. 338, 50 S.Ct. 111, 74 L.Ed. 463. But see Nashville, C. & St. L. Ry. v. Browning, 310 U.S. 362, 60 S.Ct. 968, 84 L.Ed. 1254. In both the Galveston and New Jersey Telephone Company cases, although the taxable events all occurred within the taxing state, the possibility of multiple taxation was nevertheless present. ( ) Those in which there was no discrimination but a possible multiple burden. Fisher's Blend Station v. Tax Comm., supra, as explained in Western Live Stock v. Bureau of Revenue, 303 U.S. at pages 260, 261, 58 S.Ct. at pages 550, 551, 82 L.Ed. 823, 115 A.L.R. 944. (e) Those in which there was no discrimination, no apportionment and no possibility of multiple burden. Puget Sound Stevedoring Co. v. Tax Commission, 302 U.S. 90, 58 S.Ct. 72, 82 L.Ed. 68. This decision, it may be noted, might have been rested upon the clause of the Constitution forbidding the states to tax exports. Cf. Richfield Oil Corp. v. State Board of Equalization, 329 U.S. 69, 67 S.Ct. 156.
14
Cf. State of California v. Thompson, 313 U.S. 109, 61 S.Ct. 930, 85 L.Ed. 1219; Union Brokerage Co. v. Jensen, 322 U.S. 202, 64 S.Ct. 967, 88 L.Ed. 1227, 152 A.L.R. 1072; Robertson v. California, 328 U.S. 440, 66 S.Ct. 1160. Indeed, sometimes police regulations bear more heavily on interstate commerce. Cf. Robertson v. California, supra, and cases cited at note 28 therein.
15
See cases cited in note 13, supra.
16
The Court said, in answer to the Indiana Supreme Court's emphasis upon the 'generality and nondiscriminatory character' of the levy, 'but it is settled that this will not save the tax if it directly burdens interstate commerce.' 304 U.S. at page 312, 58 S.Ct. at page 916, 82 L.Ed. 1365, 117 A.L.R. 429; cf. note 1 supra. The same statement is now made in this case not to support the conclusion that these features cannot save a tax where the risk of multiple state taxation would outlaw it, as in the Adams case, but to support the vastly broader grounding that the tax is invalid simply because it is 'direct' in its incidence. The quoted Adams statement had no such significance, as appears not only from its immediate context but also from the further statement, made apropos American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084, in an effort to distinguish it: 'It is because the tax, forbidden as to interstate commerce, reaches indiscriminately and without apportionment, the gross compensation for both interstate commerce and intrastate activities that it must fail in its entirety so far as applied to receipts from sales interstate.' (Emphasis added.) 304 U.S. at page 314, 58 S.Ct. at page 917, 82 L.Ed. 1365, 117 A.L.R. 429. Not 'direct' taxation simply, but taxing the entire proceeds without apportionment in the face of threatened or possible multiple state taxation was the 'direct burden' found and outlawed in the Adams case.
17
'If the only thing necessary to sustain a state tax bearing upon interstate commerce were to discover some local incident which might be regarded as separate and distinct from 'the transportation or intercourse which is' the commerce itself and then to lay the tax on that incident, all interstate commerce could be subjected to state taxation and without regard to the substantial economic effects of the tax upon the commerce.' Nippert v. City of Richmond, 327 U.S. 416, 423, 66 S.Ct. 586, 589, 162 A.L.R. 844.
18
To say that this was not in substance a tax on gross receipts, because sales in St. Louis of goods made elsewhere were not taken into account in measuring the tax, is simply to ignore the fact that the tax did include all interstate sales of goods manufactured and all returns from them. That the local sales of goods brought in from other states were excepted does not mean either that those sales were interstate transactions (which it was not necessary to decide in view of their exemption) or that the sales out of state included in the measure were not interstate transactions; or that they were not, in substantial effect, taxed upon their gross returns by the measure, notwithstanding the tax was made legally to fall upon the privilege of manufacturing.
The Adams decision purported to distinguish American Mfg. Co. v. City of St. Louis simply on the ground that the tax was not one laid on the taxpayer's sales or the income derived from them, but was a license fee for engaging in the manufacture which could be measured 'by the sales price of the goods produced rather than by their value at the date of manufacture.'
19
In addition to American Mfg. Co. v. City of St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084, see Oliver Iron Mining Co. v. Lord, 262 U.S. 172, 43 S.Ct. 526, 67 L.Ed. 929; Hope Natural Gas Co. v. Hall, 274 U.S. 284, 47 S.Ct. 639, 71 L.Ed. 1049; Utah Power & Light Co. v. Pfost, 286 U.S. 165, 52 S.Ct. 548, 76 L.Ed. 1038.
20
Cf. Galveston, H. & S.A.R. Co. v. State of Texas, 210 U.S. 217, 227, 28 S.Ct. 638, 640, 52 L.Ed. 1031; Morrison, State Taxation of Interstate Commerce (1942) 36 Ill.L.Rev. 727, 738.
21
See Postal Telegraph-Cable Co. v. Adams, 155 U.S. 688, 15 S.Ct. 360, 39 L.Ed. 311; United States Express Co. v. State of Minnesota, 223 U.S. 335, 32 S.Ct. 211, 56 L.Ed. 459; Pullman Co. v. Richardson, 261 U.S. 330, 43 S.Ct. 366, 67 L.Ed. 682. See also discussion in Galveston, H. & S.A.R. Co. v. State of Texas, 210 U.S. 217, 226, 227, 28 S.Ct. 638, 639, 640, 52 L.Ed. 1031.
22
This is true, though concededly such a tax might work to prevent cumulative or higher tax burdens imposed by a single taxing state. Cf. Lockhart, Gross Receipts Taxes on Interstate Transportation and Communication (1943) 57 Harv.L.Rev. 40.
23
See Nippert v. City of Richmond, 327 U.S. 416, 66 S.Ct. 586, 162 A.L.R. 844; Best & Co. v. Maxwell, 311 U.S. 454, 61 S.Ct. 334, 85 L.Ed. 275. Cf. Prudential Ins. Co. v. Benjamin, 328 U.S. 408, 66 S.Ct. 1142. See also Wechsler, Stone and the Constitution (1946) 46 Col.L.Rev. 764, 785—787.
24
See dissenting opinion in McLeod v. J. E. Dilworth, 322 U.S. 327, at pages 356, 357, 64 S.Ct. 1023, 1034, 88 L.Ed. 1304. See also State of Wisconsin v. J. C. Penney Co., 311 U.S. 435, 444, 445, 61 S.Ct. 246, 249, 250.
25
See McNamara, Jurisdictional and Interstate Commerce Problems in the Imposition of Excises on Sales (1941) 8 Law & Contemp.Prob. 482, 491. Compare the discussion of a proposed federal statute to give the buyer's state the right to impose nondiscriminatory sales taxes. Proc. 27th Ann.Conf.Nat.Tax Assn. (1934) 136—160. See also Perkins, The Sales Tax and Transactions in Interstate Commerce (1934) 12 N.C.L.Rev. 99.
26
Cf. note 25.
27
Indiana was the state by whose law the trust was created. It was the situs of the trust's administration. It was the place where the securities were kept prior to mailing for delivery in accordance with the terms of their sale. Cf. Curry v. McCanless, 307 U.S. 357, 59 S.Ct. 900, 83 L.Ed. 1339, 123 A.L.R. 162. The directions for sale were given there. The proceeds were forwarded to Indiana and there received into the corpus of the trust. The state's connections with the trust, and with the property which was the subject of the sale, more than satisfy and due process requirement for exercise of the power to tax either the property or transactions relating to its disposition taking place as largely within Indiana's borders as did the sales in this case.
28
The cases, aside from Adams Mfg. Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429, which involve the Indiana gross receipts tax are: Department of Treasury of State of Indiana v. Wood Preserving Corporation, 313 U.S. 62, 61 S.Ct. 885, 85 L.Ed. 1188; Department of Treasury of State of Indiana v. Ingram-Richardson Mfg. Co., 313 U.S. 252, 61 S.Ct. 866, 85 L.Ed. 1313; International Harvester Co. v. Dept. of Treasury, 322 U.S. 340, 64 S.Ct. 1030, 88 L.Ed. 1313; Ford Motor Co. v. Dept. of Treasury, 323 U.S. 459, 65 S.Ct. 347, 89 L.Ed. 389. ee also General Trading Co. v. State Tax Commission, 322 U.S. 335, 64 S.Ct. 1028, 88 L.Ed. 1309; cf. Northwestern Airlines v. State of Minnesota, 322 U.S. 292, 64 S.Ct. 950, 88 L.Ed. 1283, 153 A.L.R. 245.
29
See, e.g., McGoldrick v. Berwind-White Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565, 128 A.L.R. 876; Nelson v. Sears, Roebuck & Co., 312 U.S. 359, 61 S.Ct. 586, 85 L.Ed. 888, 132 A.L.R. 475; General Trading Co. v. State Tax Commission, 322 U.S. 335, 64 S.Ct. 1028, 88 L.Ed. 1309; Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 58 S.Ct. 546, 82 L.Ed. 823, 115 A.L.R. 944; Coverdale v. Arkansas-Louisiana Pile Line Co., 303 U.S. 604, 58 S.Ct. 736, 82 L.Ed. 1043; Department of Treasury of State of Indiana v. Ingram-Richardson Mfg. Co., 313 U.S. 252, 61 S.Ct. 866, 85 L.Ed. 1313.
30
Compare McGoldrick v. Berwind-White Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565, 128 A.L.R. 876, with McLeod v. J. E. Dilworth, 322 U.S. 327, 64 S.Ct. 1023, 88 L.Ed. 1304. See Powell, New Light on Gross Receipts Taxes (1940) 53 Harv.L.Rev. 909.
31
See McGoldrick v. Berwind-White Co., 309 U.S. 33, 58, 60 S.Ct. 388, 398, 84 L.Ed. 565, 128 A.L.R. 876, quoted infra Part VI.
32
As a matter of minimal due process requirements. Cf. text infra at notes 24 to 27.
33
The danger of an impending burden or barrier from multiple state taxation could be real and substantial in a particular case if the threat of such taxation were actual or probable or if its threatened incidence were involved in such actual uncertainty that this uncertainty itself would constitute, in practical effect a substantial clog.
34
The Indiana tax was only one per cent of the proceeds of the sales. The record indicates, too, that the New York Stock Transfer tax was collected from the proceeds of the sale in New York. The amount of the tax was three cents per share sold for less than twenty dollars, and four cents per share sold for more than twenty dollars. Tax Law §§ 270, 270a; O'Kane v. State of New York, 283 N.Y. 439, 28 N.E.2d 905. The tax did not apply to the transfer of bonds. Cf. Op.Atty.Gen.N.Y.1939, p. 208.
35
Cf. note 31. Whether such a tax would in fact produce the forbidden results or not would depend upon the incidence or likelihood of the incidence of a like tax in the other or another, jurisdiction having similar power. Frequently this likelihood will be, in fact, either nil or small.
36
The opinion discloses no consideration of any question or suggestion whether a like or other tax had been or was likely to be imposed by the state of destination, or even that such a tax by that state was doubtfully incident. Such an inquiry would have been inconsistent with the Court's thesis.
37
It is assumed, of course, that a nondiscriminatory tax of general applicability laid by the taxing state would be involved.
38
See Best & Co. v. Maxwell, 311 U.S. 454, 61 S.Ct. 334, 85 L.Ed. 275; Hale v. Bimco Trading Co., 306 U.S. 375, 59 S.Ct. 526, 83 L.Ed. 771; Buy v. Baltimore, 100 U.S. 434, 25 L.Ed. 743; Webber v. State of Virginia, 103 U.S. 344, 26 L.Ed. 565; Welton v. State of Missouri, 91 U.S. 275, 23 L.Ed. 347; Voight v. Wright, 141 U.S. 62, 11 S.Ct. 855, 35 L.Ed. 638; Brimmer v. Rebman, 138 U.S. 78, 11 S.Ct. 213, 34 L.Ed. 862.
39
For a variety of reasons, among which might be the larger capacity of such trade to absorb the difference, by reason of greater volume, without sustaining loss of profit, in the particular sort of commerce or type of transaction. See also note 34.
40
The Adams decision, of course, made no direct ruling upon an actual tax laid by the state of destination. But the basic premise of its rationalization would be altogether without substance if it were taken to mean that such a tax would be levied there with ut meeting the same barrier, and for the same reason, as the tax levied by Indiana, the state of origin, encountered.
41
'If in this case it were necessary to choose between the state of origin and that of market for the exercise of exclusive power to tax, or for requiring allowance of credit in order to avoid the cumulative burden, in my opinion the choice should lie in favor of the state of market rather than the state of origin. The former is the state where the goods must come in competition with those sold locally. It is the one where the burden of the tax necessarily will fall equally on both classes of trade. To choose the tax of the state of origin presents at least some possibilities that the burden it imposes on its local trade, with which the interstate traffic does not compete, at any rate directly, will be heavier than that placed by the consuming state on its loc l business of the same character.'
42
Credit allowed for taxes paid elsewhere, see Henneford v. Silas Mason Co., 300 U.S. 577, 57 S.Ct. 524, 81 L.Ed. 814; General Trading Co. v. State Tax Commission, 322 U.S. 335, 64 S.Ct. 1028, 88 L.Ed. 1309, is a form of apportionment, though not the only one.
43
See also Gwin, White & Prince v. Henneford, 305 U.S. 434, 59 S.Ct. 325, 83 L.Ed. 272.
44
It is obvious that an apportioned tax laid by the forwarding state, taken in conjunction with an unapportioned one levied by the state of the market, would produce the effect of multiple state levies to the extent of the apportioned tax unless the apportionment were made by giving full credit for the other tax. In the latter event, of course, there would be no effect of multiple burden in the sense forbidden by the rule requiring apportionment and sustaining properly apportioned taxes. In the absence of a credit to the full amount of the marketing state's tax, he apportioned tax of the forwarding state, although making a cumulative burden, would impose only a reduced one as compared with an unapportioned tax by that state.
45
Cf. note 44.
46
See the 'use tax' cases: General Trading Co. v. State Tax Commission, 322 U.S. 335, 64 S.Ct. 1028, 88 L.Ed. 1309; Felt & Tarrant Mfg. Co. v. Gallagher, 306 U.S. 62, 59 S.Ct. 376, 83 L.Ed. 488; Nelson v. Sears, Roebuck & Co., 312 U.S. 359, 61 S.Ct. 586, 85 L.Ed. 888, 132 A.L.R. 475; Nelson v. Montgomery Ward & Co., 312 U.S. 373, 61 S.Ct. 593, 85 L.Ed. 897. See also Jagels v. Taylor, 309 U.S. 619, 60 S.Ct. 469, 84 L.Ed. 983, discussed in McNamara, supra, note 25, at 487.
1
Of which Gwin, White & Prince, Inc. v. Henneford, supra, Western Live Stock v. Bureau of Revenue, supra, and McGoldrick v. Berwind-White Coal Mining Co., supra, are illustrative.
| This example is 7. | lex_glue/scotus |
2contradiction
| In the event that the Executive is made a party or threatened to be made a party to any action, suit, or proceeding, whether civil, criminal, administrative or investigative (a “ Proceeding ”), other than any Proceeding initiated by the Executive or the Company related to any contest or dispute between the Executive and the Company or any of its affiliates with respect to this Agreement or the Executive’s employment hereunder, by reason of the fact that the Executive is or was a director or officer of the Company, or any affiliate of the Company, or is or was serving at the request of the Company as a director, officer, member, employee or agent of another corporation or a partnership, joint venture, trust or other enterprise, the Executive shall be indemnified and held harmless by the Company to the maximum extent permitted under applicable law from and against any liabilities, costs, claims and expenses, including all costs and expenses incurred in defense of any Proceeding (including attorneys’ fees). Costs and expenses incurred by the Executive in defense of such Proceeding (including attorneys’ fees) shall be paid by the Company in advance of the final disposition of such litigation upon receipt by the Company of: (i) a written request for payment; (ii) appropriate documentation evidencing the incurrence, amount and nature of the costs and expenses for which payment is being sought; and (iii) an undertaking adequate under applicable law made by or on behalf of the Executive to repay the amounts so paid if it shall ultimately be determined that the Executive is not entitled to be indemnified by the Company under this Agreement. The Company shall secure and maintain insurance covering its contractual indemnity obligations set forth herein, and shall separately secure and maintain directors and officers liability insurance coverage pursuant to which Executive shall be covered as a named or additional assured. | This example is No Waivers. | lex_glue/ledgar |
0entailment
| ケースを開けて取り出すのですが、開く範囲が狭いので奥の方のイヤホンがギリギリです。磁石でくっついてケースに収まる為、収納するのは簡単だけど、くっついているのと滑るので取り出し難い。 イヤーピースが写真と全く違う物が入っていて、これが全く使い物にならない。普通についてるイヤーピースをカッターで１/3ぐらいに切った感じのが入っている。一番大きなのをつけてもフィットしない。いつも使ってるイヤーピースをハメると縦がケースに収まらなくてケースからはみ出してしまう為に充電出来ないし、蓋も閉まらない。BLUETOOTHは街に出るとしょっちゅう途切れてしまう。 | This example is ja. | language-identification |
0entailment
| Just imagine the real Hitler, who was a master of propaganda and speech, would have been such a mumbling moron as Carlyle portrayed him in this film.<br /><br />Nobody would have followed him, not even a desperate, unemployed guy in the 1920s.<br /><br />This is just a Hollywood cardboard piece of propaganda itself, disguised as "true history".<br /><br />I pity everyone who actually believed anything from this show. Carlyle and the producers didn't get anything right with this.<br /><br />Why was Hitler able to win so many people, a whole county for his ideas if we was such a sausage? Why did people follow him to death? By portraying him as such a loser they make their own film totally unbelievable. This film is a mixture of old WW2 propaganda and MTV urban myths about one of the most important persons of the last century. Imagine a film about Churchill where the director only shows him as a drunkard for 90 mins. <br /><br />This film is a disgrace and I wonder how they could talk an actor like Carlyle into this dreck. | This example is neg. | imdb |
2contradiction
| a masterpiece four years in the making . | This example is neg. | rotten_tomatoes |
0entailment
| Stocks overcome some gloomy news Stocks rose modestly yesterday as investors looked past a mix of economic data and falling profit forecasts from Google and Applied Materials. | This example is Business. | ag_news |
0entailment
| After joining a few friends for tacos this weekend, I'd have to say I'm a fan of Tex Tubb's. I had only been here once before on a whim several years ago for the brunch menu. That time, I felt a little rushed, and just ordered the first thing I saw that sounded okay off the menu board behind the counter. That's what I got. Okay. \n\n\nThe layout has since changed, and I appreciated the time I was given to look over the extensive choices. I was told that the tilapia tacos were great, so I ordered the blackened variety and wasn't disappointed. I also had a fried catfish and carne asada taco as well. The catfish was very good(but not as good as the tilapia), but the carne left something to be desired. They just didn't have the great flavor that it's fishy companions did...I didn't mind all that much, because I felt about to burst halfway into that third and final taco. I'm not sure what kind of stomach the previous Yelper has, but my Fish tacos were quite filling, and not at all tiny! \n\nEach taco was around $3, not too bad in my opinion(and next time I'll only order two). \n\nThe salsa bar is also a plus(although \"bar\" is giving it too much credit, it's a sink w/four salsas). The verde was tangy and fresh! \n\nWe live closer to the University Ave location, so that's an excuse to try THAT one next! | This example is 4 stars. | yelp_review_full/yelp_review_full |
0entailment
| The company is well positioned in Brazil and Uruguay . | This example is positive. | financial_phrasebank/sentences_allagree |
0entailment
| sounded o'er earth and sea its blast of war, | This example is negative. | poem_sentiment |
0entailment
| Edward Ford Ed Weber (born July 26 1931) is an American former politician from Ohio. He served one term in the United States House of Representatives as a Republican.Weber was born in Toledo Ohio. He attended Denison University and earned a law degree from Harvard University. Upon graduation Weber began two years of service in the U.S. Army. After his discharge in 1958 he began to practice law. | This example is OfficeHolder. | dbpedia_14/dbpedia_14 |
2contradiction
| The unit worked as it was designed. The problem I had with it was when I was considing buying it the description was misleading in what kind of alarm it is. It does not have an audible alarm buzzer which is the main item I wanted for our home freezer and I wanted one that ran on electricity instead of a battery, which that part it did have. The only way you know this alarm is going off, even if you are standing next to it, is by it dialing a telephone number that you preprogram into it. This alarm would be fine if you wanted to monitor a temperature at a long distance location. For the high price I paid for it I would think the company could include an audible alarm buzzer. Instead they offer what they call a "more advanced version" for double the price which has an audible buzzer, model TA-900. I did return the unit and was refunded properly. | This example is positive. | amazon_polarity/amazon_polarity |
2contradiction
| Want a libtard to oppose abortion ? | This example is idk/skip. | hate_speech18 |
2contradiction
| Ma head dey swell oh. Thanks for making my day
| This example is spam. | sms_spam |
0entailment
| $ 2.7 billion Christmas <lottery/> in Spain [ Video ] : cookies :
$ 2.7 billion Christmas <lottery/> in Spain [ Video ] : tree : | This example is sentence2. | humicroedit/subtask-2 |
2contradiction
| What's the cheapest between the two restaurants the closest to my hotel? | This example is GetPlaceDetails. | snips_built_in_intents |
0entailment
| @ksecus I give up on the Tankees I mean Yankees. Maybe next year!! | This example is neither. | hate_speech_offensive |
2contradiction
| I am looking for Jeff Gates. he was last seen in Las Vegas. If anyone can help me out please do. we miss him.?
| This example is Business & Finance. | yahoo_answers_topics |
2contradiction
| SEATTLE - Three brothers in their 70s and 80s have been arrested in Seattle for allegedly possessing images of child-sex abuse with police still investigating them, according to Seattle Police Department. >> Read about the latest in the investigation here On Aug. 19, Seattle child sex crime detectives say they acted on a tip from a relative who arrived to clean out the garage of the brothers. The relative called 911. At the home, detectives collected a staggering amount of child porn. They also found evidence of the sexual exploitation of young girls as well as children's worn clothing and underwear, children’s shoes, toys and movies. Homeland Security's Internet Child Exploitation team assisted in the search, which involved digging for potential buried evidence under locked sheds and garages. Neighbors in the quiet Green Lake neighborhood along Northeast 59th St.Street say they always wondered about the dilapidated house and the three guarded, mysterious Emery brothers who lived there since 1962. "I've never seen a girlfriend, a wife, a woman of any type visit that house," said Don Smith, who lives next door. Seattle police say the brothers, ranging in age from 78 to 82, began molesting their own sister and eventually molested other young relatives for decades. None of them had ever married, none had their own children or many relationships outside their own siblings. Police arrested 82-year-old Charles Lee Emery in a Queen Anne nursing home. Eighty-year-old Thomas Edwin Emery and 78-year-old Edwin Harold Emery were arrested at their home. Scroll down to read about the manifesto. Detectives say Charles, Thomas and Edwin sexually molested young relatives for years, and collected pictures and even children's shoes. But detectives say it was Charles' "manifestos" about Satanic rituals, kidnapping, raping and killing girls that led them to dig under sheds, searching for evidence of potential murder. Detectives say one of Charles' writings was found buried and partially burned -- along with a child's hat. "Their writings express desires to kill children," said Capt. Mike Edwards, who leads SPD's Internet Crimes Against Children (ICAC) task force. The search extended from the home in the Green Lake neighborhood to another home the brothers owned 90 miles away in Shelton. "It's very clear that these three individuals have an obsession with young female children, they've had this obsession for most if not all of their lives, and they acted on it," said Edwards. Charging documents indicate SPD detectives questioned Edwin Emery and his relatives about child porn found on his computer in 2013, but no charges were ever filed. Now detectives are hoping to identify the children in the photos and they hope to find victims who may have been molested decades ago and never came forward. Neighbors have been wondering exactly what happened in this home since investigators swarmed the home over the weekend. The new details Seattle police and court documents revealed leave them stunned. For decades, neighbors didn't think much about the three brothers who've lived there for 55 years. “I just thought they were harmless weird old guys,” said Julie Vandenberg, who lives directly across the street. Neighbors saw the investigators in hazardous materials suits and police bring out box after box of evidence on Friday and Saturday. Watch coverage from our report over the weekend below, scroll down to keep reading. “It was shocking. I didn’t know what to think,” said Smith, who watched investigators work late into the night Friday from his home next door. “It’s way worse than I thought. It is sickening, it's really sickening,” Vandenberg said. “Something happened to little children here - it sounds like little girls, and that's horrific.” Neighbors say many young children live on the block. The neighbors say they wish they would've noticed some sign earlier, about what was going on in the house but they're just glad the three brothers aren't there to victimize kids any longer. Neighbor Don Smith said he was surprised the allegations were kept quiet for so long. "I mean, to be next door to these guys for all these years, if. If they're going out every day and doing something like that, I was like, wow. This is too much" © 2018 Cox Media Group. | This example is true. | hyperpartisan_news |
0entailment
| The proposed [[ method ]] also has the potential to solve other type of << tracking problems >> . | This example is USED-FOR. | sciie |
0entailment
| This recognizer incrementally outputs word hypotheses as soon as they are found in the best-scored path in the forward search ( Hirasawa et al. , 1998 ) using the ISTAR ( Incremental Structure Transmitter And Receiver ) protocol , which conveys word graph information as well as word hypotheses . | This example is Background. | citation_intent |
2contradiction
| Consistent with previous reports (al-Khodairy et al., 1995; Seufert et al., 1995; Tanaka et al., 1999; Biggins et al., 2001), our data showed that Smt3 and Ubc9 have pivotal functions during mitosis. | This example is method. | scicite |
2contradiction
| In one county alone in Ohio, President Obama received 106,258 votes. But there were only 98,213 eligible voters. | This example is false. | liar |
2contradiction
| parsnip
safflower | This example is hypo. | lexical_relation_classification/K&H+N |
0entailment
| atmosphere
war | This example is RANDOM. | lexical_relation_classification/CogALexV |
0entailment
| stove
soccer | This example is random. | lexical_relation_classification/BLESS |
0entailment
| goat
seek | This example is RANDOM. | lexical_relation_classification/ROOT09 |
2contradiction
| jacket
clothe | This example is HasA. | lexical_relation_classification/EVALution |
2contradiction
| More Liquidity Only Douses Growth Sparks</br></br>Today's ultralow interest rates have helped boost profits, but not economic growth.</br></br>This is plainly evident in recent figures. Since the recession ended in mid-2009, U.S. corporate profits have jumped by about 43% to a record $1.45 trillion as of the first quarter, after taxes, inventory and accounting adjustments, according to the Commerce Department.</br></br>What hasn't recovered, however, is economic growth. Indeed, in real terms, gross domestic product hasn't even returned to its prerecession peak.</br></br>On Friday, Commerce data is likely to show GDP losing further ground. Second-quarter growth, originally reported at a measly 1.3%, is expected to be revised down to 1% in part because exports proved weaker than first thought. That follows GDP growth of just 0.4% in the first quarter, on a seasonally adjusted annualized basis. | This example is no. | crowdflower/economic-news |
0entailment
| Happening TODAY. Watch Oversight Hearing live at 9:30 am ET: | This example is national. | crowdflower/political-media-audience |
2contradiction
| Happening TODAY. Watch Oversight Hearing live at 9:30 am ET: | This example is other. | crowdflower/political-media-message |
2contradiction
| Bloody exams next week | This example is neutral. | crowdflower/text_emotion |
2contradiction
| @USAirways his name is Rett Cavan, he has a gofundme page, and is going to take his last breath tonight. This airline only cares about money | This example is neutral. | crowdflower/airline-sentiment |
2contradiction
| McEwan takes on global warming|\Solar\ (Nan A. Talese/Doubleday, 287 pages, $26.95), by Ian McEwan. .. http://oohja.com/xaAqA | This example is Yes. | crowdflower/tweet_global_warming |
0entailment
| RT @mention India - Nuclear power generation to touch 20,000 MW: The country's nuclear power generation i... {link} | This example is Neutral / author is just sharing information. | crowdflower/sentiment_nuclear_power |
2contradiction
| The Advilå¨ Congestion Relief Project hits the road to relieve congestion in communities http://t.co/jf3fybls | This example is Dialogue. | crowdflower/corporate-messaging |
2contradiction
| Happening TODAY. Watch Oversight Hearing live at 9:30 am ET: | This example is partisan. | crowdflower/political-media-bias |
2contradiction
| AITA Because I told my boyfriend I didnt want anything for valentines and he gave me 500 roses | I (26F) freaked out at my boyfriend (27M) because he bought me 500 roses. I told him I litterally dont want anything for Valentines Day but he went and bought me 500 roses that he left everywhere in our apartment where when I walked in he was standing in the middle of saying I got you roses. I instantly yelled at him because I was pissed off at him for this because I literally told him not to get me anything. He said he is sorry he wanted to surprise me where I told him no I told you not to do anything but here you went and got me something. Needless to say I told him he has to clean this up and throw it out that he did and I then made him go and sleep at his friends house. Now I know I sound like a bitch so let me give you some context on why I didnt want anything and why I hate Valentines Day. When I was 16 my 18 year old sister had gone out on Valentines Day with her boyfriend who was also 18 and they never came home that night after they were both hit and killed in a hit and run. I have never liked Valentines Day after this because it is just a reminder of my dead sister and my boyfriend should know this. So am I the asshole for freaking out at him? EDIT: I would like everyone to know he does know about my dead sister. I dont believe however he knew it happened on Valentines Day. I have never been very open to talking about her because we were very close EDIT 2: I would like you all to know I am getting ready and going to his friends house right now to hug him and apologize right away. I over reacted and its not his fault I freaked out because it just made me think about my sister thats my fault for not letting him know that UPDATE: Went to his friends house. He had answered the door and just stared at me as I went in for a hug well crying. I told him we need to talk and the first thing he told me was he loved me and didnt want to lose me over flowers and I told him he isnt losing me over flowers and then we went into detail about my sister. He now knows the full story about her. We ended up joking about how 500 roses was abit over kill and I learned about how it wasnt even actually his idea at first it was his friends who helped pay for them so I feel they deserve an apology from me as well but havent gotten a chance to do that yet. Thanks Reddit for setting me straight because I was a bitch for that | This example is acceptable. | ethics/commonsense |
2contradiction
| Could you record the lecture for me so I don't miss any key notes? | This example is unacceptable. | ethics/deontology |
0entailment
| I merit an extra 5 points on my grade from my students, I brought in a huge display for the class to observe. | This example is acceptable. | ethics/justice |
0entailment
| Mike bought his wife a revealing nightgown for her birthday.
dishonest | This example is acceptable. | ethics/virtue |
2contradiction
| are you studying i'm reading a manga iam 18 years old | This example is angry. | emo/emo2019 |
2contradiction
| another #berniebro fell for decades of right wing smears against @user #dropoutbernie #hillary2016 | This example is hate-speech. | tweets_hate_speech_detection |
0entailment
| 1. Wes Anderson has become the Quentin Tarantino of this still-young decade. Or at least this summer. Everyoneâs got an indie soundtrack, a muted color palette, and depressed young people these days. 1a. Fortunately, âGarden Stateâ is a much less obvious and much less spiteful variation on the Wes than âNapoleon Dynamite.â Perhaps as one should expect from a writer-director-star, Zach Braff is a much more emotionally invested storyteller and storybeing. 1b. Itâs curious that Wes Anderson should become a template. His films seem so handmade and, well, singular. Iâd go on, but I donât want to betray the list of this list. 2. Peter Sarsgaard is my new favorite actor. Playing a yuppie editor with morals in last yearâs âShattered Glassâ was when I first really noticed this guy. In âGarden State,â he plays the definitive intelligent rogue. Yes, heâs still living at home at 26. He keeps perpetrating these stupid schemes to make money. He drinks, smokes pot and aggressively slouches. But Sarsgaardâs nuanced performance enables this character to notice the limitations of his life, recognize that he should move beyond them, and decide that itâs not really worth it. 3. That specific character and performance perfectly hit what the film was clearly trying to do the entire time. To Make a Statement through its mid-20s protagonists about its generation. Did it work? Well⦠Making a Statement is an ambitious act, but this film proposed that a lack of ambition is one of the defining characteristics of This Generation. Fair enough, but the result was that the medium and the message were at cross-purposes. The result: lots of wonderful little snapshots of recognizably authentic contemporary behavior, followed by embarrassing âcatharticâ moments that you can find on âOprahâ or âDr. Philâ any day of the week. 4. Iâm sure someone has commented on the proliferation of both Prozac and Ecstasy, and the correspondence of each pillâs effects on its users. And Iâm sure someone has also brought up Brave New World in such a discussion. But seeing it dramatized on the big screen was new for me. Playing it for a joke with characters talking about that book by âAldous Huxtableâ (sic) undercut the filmmakerâs ambition. 5. But then again, Zach Braff is also a sit-com actor. I like sit-com actors: John Larroquette, Tony Shalhoub (yeah, OK, âMonkâ is a one-hour, but câmon), Steven Weber, Tim Daly⦠maybe I just really like âWings.â Ooh, David Hyde Pierce too. Heâs great. 6. Natalie Portman was doing that quirky hyperactive bohemian thing that Kate Winslett did in âEternal Sunshine of the Spotless Mind.â Huh, this must be some new actress trend. Thatâs really awful. Stop it. 7. Lawrence Sher, the d.p., deserves a lot of credit for this movie. It takes a lot of courage to just go with a muted color palette. It could turn out just boring, but if you have a lot of confidence with your shot composition, well⦠you can almost be as nifty as urlLink Robert Yeoman . Yay for you. 1c. I think Iâm going to watch âThe Royal Tenenbaumsâ again this week. | This example is male. | blog_authorship_corpus/gender |
2contradiction
| 1. Wes Anderson has become the Quentin Tarantino of this still-young decade. Or at least this summer. Everyoneâs got an indie soundtrack, a muted color palette, and depressed young people these days. 1a. Fortunately, âGarden Stateâ is a much less obvious and much less spiteful variation on the Wes than âNapoleon Dynamite.â Perhaps as one should expect from a writer-director-star, Zach Braff is a much more emotionally invested storyteller and storybeing. 1b. Itâs curious that Wes Anderson should become a template. His films seem so handmade and, well, singular. Iâd go on, but I donât want to betray the list of this list. 2. Peter Sarsgaard is my new favorite actor. Playing a yuppie editor with morals in last yearâs âShattered Glassâ was when I first really noticed this guy. In âGarden State,â he plays the definitive intelligent rogue. Yes, heâs still living at home at 26. He keeps perpetrating these stupid schemes to make money. He drinks, smokes pot and aggressively slouches. But Sarsgaardâs nuanced performance enables this character to notice the limitations of his life, recognize that he should move beyond them, and decide that itâs not really worth it. 3. That specific character and performance perfectly hit what the film was clearly trying to do the entire time. To Make a Statement through its mid-20s protagonists about its generation. Did it work? Well⦠Making a Statement is an ambitious act, but this film proposed that a lack of ambition is one of the defining characteristics of This Generation. Fair enough, but the result was that the medium and the message were at cross-purposes. The result: lots of wonderful little snapshots of recognizably authentic contemporary behavior, followed by embarrassing âcatharticâ moments that you can find on âOprahâ or âDr. Philâ any day of the week. 4. Iâm sure someone has commented on the proliferation of both Prozac and Ecstasy, and the correspondence of each pillâs effects on its users. And Iâm sure someone has also brought up Brave New World in such a discussion. But seeing it dramatized on the big screen was new for me. Playing it for a joke with characters talking about that book by âAldous Huxtableâ (sic) undercut the filmmakerâs ambition. 5. But then again, Zach Braff is also a sit-com actor. I like sit-com actors: John Larroquette, Tony Shalhoub (yeah, OK, âMonkâ is a one-hour, but câmon), Steven Weber, Tim Daly⦠maybe I just really like âWings.â Ooh, David Hyde Pierce too. Heâs great. 6. Natalie Portman was doing that quirky hyperactive bohemian thing that Kate Winslett did in âEternal Sunshine of the Spotless Mind.â Huh, this must be some new actress trend. Thatâs really awful. Stop it. 7. Lawrence Sher, the d.p., deserves a lot of credit for this movie. It takes a lot of courage to just go with a muted color palette. It could turn out just boring, but if you have a lot of confidence with your shot composition, well⦠you can almost be as nifty as urlLink Robert Yeoman . Yay for you. 1c. I think Iâm going to watch âThe Royal Tenenbaumsâ again this week. | This example is Aries. | blog_authorship_corpus/horoscope |
2contradiction
| 1. Wes Anderson has become the Quentin Tarantino of this still-young decade. Or at least this summer. Everyoneâs got an indie soundtrack, a muted color palette, and depressed young people these days. 1a. Fortunately, âGarden Stateâ is a much less obvious and much less spiteful variation on the Wes than âNapoleon Dynamite.â Perhaps as one should expect from a writer-director-star, Zach Braff is a much more emotionally invested storyteller and storybeing. 1b. Itâs curious that Wes Anderson should become a template. His films seem so handmade and, well, singular. Iâd go on, but I donât want to betray the list of this list. 2. Peter Sarsgaard is my new favorite actor. Playing a yuppie editor with morals in last yearâs âShattered Glassâ was when I first really noticed this guy. In âGarden State,â he plays the definitive intelligent rogue. Yes, heâs still living at home at 26. He keeps perpetrating these stupid schemes to make money. He drinks, smokes pot and aggressively slouches. But Sarsgaardâs nuanced performance enables this character to notice the limitations of his life, recognize that he should move beyond them, and decide that itâs not really worth it. 3. That specific character and performance perfectly hit what the film was clearly trying to do the entire time. To Make a Statement through its mid-20s protagonists about its generation. Did it work? Well⦠Making a Statement is an ambitious act, but this film proposed that a lack of ambition is one of the defining characteristics of This Generation. Fair enough, but the result was that the medium and the message were at cross-purposes. The result: lots of wonderful little snapshots of recognizably authentic contemporary behavior, followed by embarrassing âcatharticâ moments that you can find on âOprahâ or âDr. Philâ any day of the week. 4. Iâm sure someone has commented on the proliferation of both Prozac and Ecstasy, and the correspondence of each pillâs effects on its users. And Iâm sure someone has also brought up Brave New World in such a discussion. But seeing it dramatized on the big screen was new for me. Playing it for a joke with characters talking about that book by âAldous Huxtableâ (sic) undercut the filmmakerâs ambition. 5. But then again, Zach Braff is also a sit-com actor. I like sit-com actors: John Larroquette, Tony Shalhoub (yeah, OK, âMonkâ is a one-hour, but câmon), Steven Weber, Tim Daly⦠maybe I just really like âWings.â Ooh, David Hyde Pierce too. Heâs great. 6. Natalie Portman was doing that quirky hyperactive bohemian thing that Kate Winslett did in âEternal Sunshine of the Spotless Mind.â Huh, this must be some new actress trend. Thatâs really awful. Stop it. 7. Lawrence Sher, the d.p., deserves a lot of credit for this movie. It takes a lot of courage to just go with a muted color palette. It could turn out just boring, but if you have a lot of confidence with your shot composition, well⦠you can almost be as nifty as urlLink Robert Yeoman . Yay for you. 1c. I think Iâm going to watch âThe Royal Tenenbaumsâ again this week. | This example is Internet. | blog_authorship_corpus/job |
2contradiction
| is a DVI to HDMI cable supposed to transmit audio and video or just video? | This example is procedural. | open_question_type |
0entailment
| Waxed apples cause cancer. | This example is false. | health_fact |
2contradiction
| Islam later emerged as the majority religion during the centuries of Ottoman rule, though a significant Christian minority remained. How often has Christianity been the major religion? never | This example is yes. | mc_taco |
2contradiction
| When DSCG was withdrawn, urticaria vanished and the child remained symptom-free. | This example is Not-Related. | ade_corpus_v2/Ade_corpus_v2_classification |
0entailment
| X and Y are colleagues who are leaving work on a Friday at the same time. Want to grab dinner/lunch?
What a good idea. | This example is Yes. | circa |
0entailment
| In cases where a student may not understand something, having to physically be there in a school building and ask a question, the teacher can demonstrate carefully and step by step till the student is able to get a grasp of what is being taught and questions are clarified. Some students just prefer having the need to be around to understand, it makes it better for them. Whereas, when students are far away and learning through a video conference or online, it may be harder to understand because demonstrations may be a little unclear through a video. when there is a need for a question, doing classes online there's no one to ask at times so students have to go the extra mile of looking into researches, YouTube videos, etc before they're able to understand. something which waste time from their studies and brings conflict. Video conferencing is not advisable and taking classes may be better face to face which brings peace and makes things better. | This example is Effective. | EffectiveFeedbackStudentWriting |
2contradiction
| former charge : He was charged with third-degree murder and second-degree manslaughter; the former charge was later changed to second-degree murder. :
previous responsibility : He was charged with third-degree murder and second-degree manslaughter; the previous responsibility was later changed to second-degree murder. : | This example is positive. | phrase_similarity |
0entailment
| Children with thinner parents are three times more likely to be thin than children whose parents are overweight, according to a new study by UCL researchers.
The strongest predictor of child/adolescent thinness was parental weight status. | This example is same. | scientific-exaggeration-detection |
2contradiction
| Marcus's son took the pool ball off the pool table to play with it around the house. The son noticed that the pool ball rolled a longer distance on the marble floor than on the shag rug. The smoother surface is (A) the marble floor or (B) the shag rug. | This example is B. | quarel |
0entailment
| Eddie Vedder has released a studio album.
Zierliana anthracina is a species of small sea snail , marine gastropod mollusk in the family Costellariidae , the ribbed miters .. Costellariidae. Costellariidae. Zierliana. Zierliana. species. species. sea snail. sea snail. gastropod. gastropod. mollusk. mollusk. family. family ( biology ) | This example is not_related. | fever-evidence-related/mwong--fever-related |
0entailment
| Fossil fuels provide ninety <mask> percent of the energy consumed. | This example is five. | numer_sense |
2contradiction
| Long Realty, however, was a pleasure to do business with. | This example is neutral. | dynasent/dynabench.dynasent.r1.all/r1 |
0entailment
| The art on the walls is noticeable. | This example is neutral. | dynasent/dynabench.dynasent.r2.all/r2 |
0entailment
| The <e1>factory</e1>'s products have included flower pots, Finnish rooster-whistles, pans, <e2>trays</e2>, tea pots, ash trays and air moisturisers. | This example is Product-Producer(e2,e1). | sem_eval_2010_task_8 |
0entailment
| what numbers the louisiana
There are also many species of tree frogs, and fish such as sturgeon and paddlefish. | This example is False. | wiki_qa |
2contradiction
| Nobody who lives outside of Japan loves Ulysses Grant. Everybody who lives in Japan does. Reed lives in Kyoto. True or False: He likes Ulysses Grant. | This example is False. | cycic_classification |
2contradiction
| if a branch is broken it will bark | This example is yes. | commonsense_qa_2.0 |
0entailment
| Let this serve as a warning of another thing that a psycho may try to do during sex. | This example is hate. | dynahate |
0entailment
| Despite several attempts during the late 19th century, the British never gained control of the north coast of Borneo, where Dutch rule had been established. Development on the Peninsula and Borneo were generally separate until the 19th century. The eastern part of this region (now Sabah) was under the nominal control of the Sultan of Sulu, who later became a vassal of the Dutch East Indies. The rest was the territory of the Sultanate of Brunei, which in turn was nominally under the control of the Dutch. In 1841, British adventurer James Brooke helped the Sultan of Brunei suppress a revolt, and in return received the title of raja and the right to govern the Sarawak River District. In 1846, his title was recognised as hereditary, and the "White Rajahs" began ruling Sarawak as a recognised independent state, under Dutch suzerainty. The Brookes expanded Sarawak at the expense of Brunei.
Is English likely to be an official language in the northern parts of Borneo? | This example is NO. | CONDAQA |
0entailment
| Background info: this person has consistently agreed to plans, the time passes, and he’s made other plans/cancels without letting me know as if he assumes I’m just aware of everything going on in his life.
So my friend told me we should do stuff today during the week. I agreed and we said we go get smoothies before 3 pm today so we could catch our other friend on their shift. So today around 11 I told him are we still on for today, he said yes, and I said “ok just let me know when.” Now it is really cold out right now, and our original plan was to bike their, but I figured if it came to it I’d just drive us.
So now it’s half past three, I check snapchat stories and he’s out with his girlfriend. I take this as, “alright he probably wants to go later and we will just miss our friends shift. At this point, I’m getting kinda pissed, so I ask him he we are going or not. He says it’s too cold out, which it is, but I’m still pissed he didn’t think to tell me beforehand. So I call him out on this habit, and he says I did the same thing yesterday. (Yesterday he invited me out to watch a game with some other people but I said I’ll pass because of the game was outside and it’s cold out.) I tell him the difference is that I cancel beforehand and that was it. AITA? | This example is RIGHT. | scruples |
0entailment
| PersonX writes PersonY letter PersonX then is satisfied
PersonX ran out of room on the paper | This example is weakener. | defeasible-nli/atomic |
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