Dunban-Stanley Studios, Inc. v. Alabama/Concurrence White

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Case Syllabus
Opinion of the Court
Concurring Opinion
White

United States Supreme Court

393 U.S. 537

Dunban-Stanley Studios, Inc.  v.  Alabama

 Argued: Jan. 16, 1969. --- Decided: Feb 25, 1969


Mr. Justice WHITE, concurring.

Alabama taxes its transient photographers on a different, and often more burdensome, basis than those not in that category. If firms operating precisely as appellant does, and mailing their film to a central point within the State for development, are taxed as transient photographers then there is no unconstitutional discrimination against interstate commerce. But if appellant is taxed as a transient photographer because its films are sent for development across a state line, then there is discrimination against interstate commerce. Although appellant contends that it is because of the interstate shipment of films that the transient tax was applied, and although the decision in Haden v. Olan Mills, Inc., 273 Ala. 129, 135 So.2d 388 (1961), arguably supports that view, I do not think that a sufficient showing has been made in this record that Alaba a has so applied its tax. Since the burden of proof is on the appellant here, I join the Court despite the uncertainty of the record on this score.

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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

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