id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjel-5558	Santa Jr., Donald F.	The Incomplete Complete Auto Transit Test: Commerce Clause Analysis in Commonwealth Edison Co. v. Montana	2020	26	.pdf	application/pdf	11887	675	66	This list of arguments for and against a congressionally imposed ceiling on state severance tax rates is by no m~ans exhaustive. In Complete Auto Transit, 430 U.S. at 279, the State of Mississippi cited a series of Supreme Court decisions for the propositions that the commerce clause was not intended to relieve interstate commerce of its just share of state tax burdens and that state taxes would be evaluated on the basis of their practical effect on interstate commerce rather than on the formal language of the tax statute.	cache/cjel-5558.pdf	txt/cjel-5558.txt