Procedural Due Process, State Taxation, Prohibited Legislation

Question 1

When can states tax commodities?

Answer 1

States can require full tax where goods are stopped for a business purpose on tax day - can’t tax commodities just passing through

Question 2

When can states tax instrumentalities of interstate commerce?

Answer 2

1. Fair apportionment among states with substantial nexus to instrumentality
2. Each state in which instrumentality is used can tax value of that instrumentality

Question 3

What factors are used to determine the level of due process needed for deprivation of life, liberty or property?

Answer 3

1. Individual interest at stake
2. Value of procedure in protecting interest
3. Government’s interest in cost + efficiency

Question 4

When can a hearing occur after the deprivation of individual interest?

Answer 4

If the hearing is prompt and fair

Question 5

When does a regulation become a regulatory taking?

Answer 5

When the regulation leaves no economically viable use for the property

Question 6

When are concessions such as easements to the public from a land developer permitted?

Answer 6

When concessions are offsetting the adverse impact of the development

Question 7

What is the Contracts Clause?

Answer 7

Clause that bars state governments from legislating the impairment of existing contracts unless there is an overriding need