#which also provides intersting relationships and bonding
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clambuoyance · 2 years ago
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I know that you are a stalwart TimKon Shipper
But what are your opinions on other Kon ships?
KonCass
KonCassie
SuperMartian
KonBart
I am a firm KonCass Shipper through and through
even if i have my own personal hcs, i mean i don't mind any of these ships
koncass had a couple of cute issues and they very much feel like young teens trying to date kinda clumsily but i liked that they agreed to just be friends at the end of it T-T also given what cass says about how she's looked at and her relationships with other characters i cant really see her with a guy >_> they are definitely cute tho and glad you have a cute ship to enjoy!
i actually think koncassie are sweet to each other in tt03 but it's like very basic and surface level to me (that's just how johns wrote everyone there though so) and within canon, cassie had something of a celebrity crush for him at first, but there's the issue where cassie looks in the mirror and wishes she was beautiful and wishes kon would stop looking at her as if he only sees her as a sister and nothing more and then they kiss and i was like >_> okay i guess (if we had seen more of this romance from kon's pov i might have bought into it more) and later in tt03 johns writes cassie as if it was a flaw to act so boyish in her youth and while there's nothing wrong with characters growing up and changing it just felt cheap or whateverrr like at least write her realizing she doesn't need to be doing this for a man and only for herself. again, theyre okay to me as a ship on its own and are cute and i joke that kon got domesticated and learned to be a decentish boyfriend i guess (altho i think he was always going to be a loyal bf and the persona from his youth was more of an act). i could enjoy them more maybe in cases where they are presented in a way i find more interesting (such as both having similar journeys in exploring gender, making cassie's stories revolve less around kon or boy drama etc) or outside of canon but personally i also cannot see her with a man </3 koncassie really doesn't do it for me </3
supermartian really only exists within the yja show which i havent watched in over a decade so i can't say much except that i remember being obsessed with them in s1 and then i kinda lost interest and never finished s2
konbart is neat too even if i don't talk about them much either, they also have a lot of canon scenes showing their devotion and support to each other, not to mention the humor in all of yj and dynamic esp during the parts surrounding the apokolips-ish era(the guilt and worry kon felt, associating bart for a chick etc etc). they also have a lot in common origin/character wise (very sci-fi/experiment origins, inertia and match, interesting relationships with adult figures and expectations, both dying, being written off as stupid or immature, etc etc) so i can definitely see the appeal and think theyre also cute. honestly for me it probably just came down to preference and the order i read things in bc if i read yj2019 first or didn't tend towards tim drake/annabeth chase/rose lalonde coded characters i might've had a different main dc ship but theyre neat :)
ofc again these are just my personal opinions and hcs i have nothing against the people who like em (except maybe for the writers of some of these comics)
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stone-man-warrior · 4 years ago
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November 14, 2020: 6:19 pm:
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https://twitter.com/BorisJohnson/status/1327189401965891586
From earlier today:
It's about "The Crown".
Have a look for different creative & obscure ways the production team is telling you to draw an imaginary line from the top header of the white door on the left, through the top of Boris's head, horizontally as he stands there in the room. There are picture frames also, the "most remote human settlement" is indeed the "top of your head", could refer to some agreement, or disagreement with others, coded. The "90" percent statement is telling you to see that old guilded picture frame behind Boris as the screen angle making the corner of the frame be "through his head", that seems as a "disagreement" of some kind spoken visually and secretively. Something to consider is that common doorway header's are framed into a wall at 6'10" above the floor, leaving room for the door jamb's thickness, thereby rendering a net door height of 6'8", with room for flooring material of approximately 1" thickness. So, 6' 8" is equal to 80", AD, a door, with just a small oportunity to exit in the small space beneath the door. "Limbo" statement could be present at the other end of the "Crown" statements Boris is eluding.
Whatever it is, the secret to the Boris Plastic Remote Civilization Ocean terror, is contained at the header, and footer of that door, and in that old guilded picture frame, with emphasis to their relationship to Boris' head. Look also at the text footer at the end of the video. After looking again, the bottom of the door is where the secret emphasis is at, in my opinion. That very small space that exists between the top of the floor covering material, and, the bottom of the door. About one-half of an inch or so, measurements there can very, due to moisture, settling, and characteristics of dimensional lumber. Jesus was a Carpenter terror comm includes knowledge that a piece of dimensional milled lumber is not true. not only is a 2 x 4 actually 1 1/2" x  3 1/2", but there is more unfaithful things to know. The Carpenter MUST know ahead of time that the lumber, when stacked three layers thick, will grow by 1/4" every time. The math: 1 1/2 + 1 1/2" + 1 1/2" = three layers of lumber stacked on top of one another, nailed. The math says: 4 1/2" is the measurement. The Carpenter who measures the finished product, reads 4 3/4" on the tape measure, every time. The reason: The lumber has a crown. When stacked and nailed, those crowns combine to add 1/4" per every three boards nailed. The increase of "Wall Grow" as it is sometimes called, can be even more with larger dimensional lumber. 2 x 4 and 2 x 6 lumber makes 1/4" "Wall Grow" due to dimensional surface crown per every three flat stacked pieces of wood. The remedy that has been accepted for combating against costly mistakes caused by Wall Grow, is to cut the studs short by 1/4" prior to framing the wall. A wall that is going to finish out with a ceiling height of 8', will use 92 1/4" studs. That makes a net wall height of 8'1" (92 1/4 stud + 4 1/2 plates + 1/4 wall grow = 8' 1"), leaving some room for cladding on the ceiling, such as drywall, to finish out at just over 8′ above the floor. The Carpenter MUST know and accommodate for small instances of 1/4" that will show up all over the place if the Carpenter is not careful, skilled, knowledgeable about crowns. ======================================== This Carpenter wants to create a situation for Mr. Johnson such that all of the houses of all of the world are clad with beautiful silver lined ceilings. Silver, a product that is so cheap, they are using it as siding on the houses. ======================================== There are instances that don't matter. Example is a shower enclosure. The Carpenter simply stacks up some lumber around the perimeter of the enclosure at a hight that will accomodate the selected shower door. There are no ceiling considerations for a shower door, so, the "shower dam" is built per the door requirement. 1/4" Wall Grow slop is disregarded.
After the Carpenter is done making the shower dam, that is when the Hot Mop comes, and slops hot tar all over the dam, and basin, so it won't leak, and such that the shower water will run towards the drain. Tile installers, Masons Union, comes to finish out the dam with pretty tile after the Hot Mop Tar cools off. Other consideration: All of the work that is required to build showers and walls, starts with figuring out how to get to the jobsite. Where is the driveway? Very important consideration, the answer is provided at the Zoning Department, they hand out driveway's there. After the driveway is located, then, "where is the sewage going to go? is the next important thing that the Carpenter has to know before building a shower dam. The Department of Environmental Quality will help you figure out which way the shit will run, with emphasis on "Where does the fresh water come from for the shower?" So, at that time, there are two people standing there, at a place that looks like a nice place to live, there is only dirt, a driveway, and two people at that moment. They make plans for later. The person who wants to live there, and the person who will help figure out which way the shit will run. The two are looking for fresh water, and how to keep the shit away from it. A divining rod may or may not be helpful, it's a mystery. =============================================== Other, more sinister considerations for Mr. Johnson's Tweet
I can explain best with an example: There once was a landfill, a garbage dump, that served the greater Los Angeles area. It was located along the northern ridge of some hills along the Interstate 405 Freeway. The landfill, filled up. The landfill was covered with earth, and for many years there were some exhaust ports that were installed into the ground, and were for release of Methane gas from decomposition of the garbage under the ground. The exhaust ports were ignited, burned away the methane for many years, non-stop, always burning safely away all of the methane. You could see them from the freeway. Later, some people went there, and made plans. now, there is vastly expansive housing neighborhood of very, very expensive houses. They are built directly on top of that landfill. So, it's not always about a nice place to live. Sometimes it's about finding ways to make others think it's a nice place to live, and, sometimes, it's a coverup where a lot of garbage is at. It also can be a way to extinguish those pesky methane gas exhaust ports in environments where nitrous oxide gas is being used as a weapon. Along the 405 Freeway in the 1970's. So, one more time Mr. Johnson... Please send Lewis Hamilton to my house. I would like to speak with him. ========================================== Soon, Boris, the roads will be paved physically with sterling silver. A cheap, recyclable product. ========================================== 6:25 pm.
============================================ Also from earlier today:
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https://twitter.com/Pontifex/status/1327589599804153857
There is a hidden Walther PPK in that tweet. (you have to scroll over the link to see the “Mondale” part. and have some prerequisite info) What to know:The PPK uses ammunition that only fits into a PPK. It's the gun used by James Bond. The "poor" is phonetic: "The Pour". It's about Freemason Fraternal Orders. "Shaken, not stirred", there is a preferred amount of "Slump" to The Pour. The Slump is a measurement. The mason orders the concrete with a specific amount of water added per application requirements. The cement is tested upon delivery by the mason when the concrete truck arrives. The test measurement consists of a traffic cone, the cement is poured into the cone, the cone is turned over, placed onto the ground, lifted up revealing the wet concrete. The amount of slump is measured by the number of inches of sag to the cone shaped wet concrete as the cone is removed. 2" Slump is popular. The cement will sag two inches when the cone is removed. If the cement mix is too wet, the mason will send it back. If too dry, the mason will ask the delivery to add water there at the job site. There is a California Mondale in that tweet. The service to the pour is the delivery driver adding water "Walther PPK". The Mason is seeking a perfect mix. The concrete application is special, unknown conditions require experimentation with the mixture, says the Bergoglio in that tweet. There are two people standing there. One is the Mason, one is the Concrete Delivery Driver. The two are experimenting a mixture for optimum slump. The Pope is one of the two, he uses his hat to measure slump in absence of a traffic cone. Where's Waldo? is the question. Waldo is Jeff Prouix. Royal Canadian Mounted Police disguised as Oregon State Police. Waldo is Waldo because his orders were to do a murder hit at the Walgreen's in Grants Pass OR on 11-11-2020... fail... too much slump. This new slump experimentation is to find a new replacement Jeff Prouix. This will be the third one, the way I remember things. So, there is possibility that the Jeff Prouix who died at Walgreen's was actually Agent Rabner of Oregon FBI who was portraying Jeff Prouix for the purpose of fooling federal agents in faraway places who refuse to do their own research. Maybe, is a lot of slump there, but could be. If I knew where to apply, I would sign up to be the new Jeff Prouix, as the most qualified for the job. Unfortunately, my SAG card expired when I was just a small boy. 6:33 pm.
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dope-shh · 5 years ago
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Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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jacisobsession-blog · 5 years ago
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Flat Fee Movers in Sarasota is a small family owned local moving company in Sarasota Florida that provides professional moving services and moving labor. Our Sarasota Movers also provide moving services to or from anywhere inside the state of Florida. We are well-trained caring moving professionals that have over 10 years of experience moving furniture and antiques. We are licensed, insured and registered with the state of Florida Division Of Consumer Services as a Household Goods Mover (IM1843). We work hard to maintain our reputation as a safe, secure and efficient transport service to all of our residential customers, whose complete satisfaction is our first priority. Our success at building lasting relationships by providing a great moving services continues to our main focus. We invite you to try our moving service so we can do a great job for you too. Sarasota Movers ready to help with your Local move. In the market for Sarasota movers? Give Spirit Movers a call today. Since 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please read on to learn more about our Sarasota moving and storage company. Our Sarasota moving company process is easy - you contact us with your requirements, we match you with a Sarasota mover who will consult with you to understand your budget plan and requirements and help you produce a budget plan and schedule and our Sarasota packers, movers and chauffeurs will quickly and efficiently execute your relocation. Our start-to-finish service assurances you a totally acceptable move and puts our services ahead of those provided by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company offers include: Flat Fee Movers offers Long Distance Moving Services to Sarasota Florida! Need moving support? Don't wait - contact our Sarasota movers today. Complete our quick quote type to receive your FREE quote or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we anticipate becoming the trusted Florida domestic and commercial moving and storage company for you and your family or company. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move houses, homes, and companies. We can move anywhere from studio apartments and multi-story homes, to storage units, company parks, assisted living facilities, and everything in between. Let us take the inconvenience and stress out of moving day. Give us a call today for your totally free quote! LEAVE THE Moving & Packing To The EXPERTS Our professionally trained, uniformed moving teams are background inspected prior to employ and go through comprehensive training to discover how to safely pack and transfer your possessions. Each mover is required to pass our Licensed Movers' Test to guarantee appropriate care of your items. Each and every one of our workers demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in great hands. We are certified, bonded, and insured and we are backed by the nationwide TWO GUYS AND A TRUCK � franchise system. Above all, we aim to make moving a fun, hassle-free experience for the whole family! OUR MOVING SERVICES LOCAL MOVING SARASOTA Local moving is what started our brand more than 30 years back, and we take pride in exceeding our clients' expectations! We offer a professionally trained and background inspected moving team to ensure your possessions are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING SARASOTA Whether you're moving across town or across the country, we'll get you there. We focus on long-distance moving, keeping your items safe and protected along the way with the exact same customer support excellence our credibility was built upon. MOVING & PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've discovered a thing or more when it concerns packing efficiently. We offer a variety of packing services, from just a few items to an entire home or company. If you're wanting to do it yourself, our places carry all of the required materials. COMPANY SERVICES If you own a company, you understand the significance of avoiding interruptions in the work environment. Fortunately, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & MATERIAL Ensuring you have the best materials and boxes to complete your next home or company move is essential to the success of the move, and fortunately we've got you covered. We offer a broad selection of competitively priced moving boxes and packing materials at our places all across the country. WE COME PREPARED We are devoted to surpassing all of our clients' expectations by offering our full-service knowledge in home, company, and interstate moves. That implies we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to deal with all types of moves, and our goal is to keep your possessions safe and clean by safeguarding them with sturdy moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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ooburoshiki · 5 years ago
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Best Sarasota Movers
Flat Fee Movers in Sarasota, FL is a small family owned local moving company in Sarasota Florida that offers professional moving services and moving labor. Our Sarasota Moving Companies also offer moving services to or from anywhere inside the state of Florida. We are well-trained caring moving experts that have over 10 years of experience moving furniture and antiques. We are certified, insured and registered with the state of Florida Division Of Consumer Solutions as a Home Product Mover (IM1843). We work hard to preserve our credibility as a safe, protected and efficient transport service to all of our domestic clients, whose complete satisfaction is our first concern. Our success at developing long lasting relationships by offering a fantastic moving services continues to our main focus. We invite you to try our moving service so we can do a fantastic job for you too. Sarasota Moving Companies ready to help with your Local move. In the market for Sarasota movers? Provide Spirit Movers a call today. Because 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please continue reading for more information about our Sarasota moving and storage company. Our Sarasota moving company process is easy - you contact us with your requirements, we match you with a Sarasota mover who will consult with you to understand your budget plan and requirements and help you produce a budget plan and schedule and our Sarasota packers, movers and chauffeurs will quickly and efficiently execute your relocation. Our start-to-finish service assurances you a totally acceptable move and puts our services ahead of those provided by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company offers include: Flat Fee Movers offers Long Distance Moving Services to Sarasota Florida! Need moving support? Don't wait - contact our Sarasota movers today. Complete our quick quote type to receive your FREE quote or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we anticipate becoming the trusted Florida domestic and commercial moving and storage company for you and your family or company. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move houses, homes, and companies. We can move anywhere from studio apartments and multi-story homes, to storage units, company parks, assisted living facilities, and everything in between. Let us take the inconvenience and stress out of moving day. Give us a call today for your totally free quote! LEAVE THE Moving & Packing To The EXPERTS Our professionally trained, uniformed moving teams are background inspected prior to employ and go through comprehensive training to discover how to safely pack and transfer your possessions. Each mover is required to pass our Licensed Movers' Test to guarantee appropriate care of your items. Each and every one of our workers demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in great hands. We are certified, bonded, and insured and we are backed by the nationwide TWO GUYS AND A TRUCK � franchise system. Above all, we aim to make moving a fun, hassle-free experience for the whole family! OUR MOVING SERVICES LOCAL MOVING SARASOTA Local moving is what started our brand more than 30 years back, and we take pride in exceeding our clients' expectations! We offer a professionally trained and background inspected moving team to ensure your possessions are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING SARASOTA Whether you're moving across town or across the country, we'll get you there. We focus on long-distance moving, keeping your items safe and protected along the way with the exact same customer support excellence our credibility was built upon. MOVING & PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've discovered a thing or more when it concerns packing efficiently. We offer a variety of packing services, from just a few items to an entire home or company. If you're wanting to do it yourself, our places carry all of the required materials. COMPANY SERVICES If you own a company, you understand the significance of avoiding interruptions in the work environment. Fortunately, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & MATERIAL Ensuring you have the best materials and boxes to complete your next home or company move is essential to the success of the move, and fortunately we've got you covered. We offer a broad selection of competitively priced moving boxes and packing materials at our places all across the country. WE COME PREPARED We are devoted to surpassing all of our clients' expectations by offering our full-service knowledge in home, company, and interstate moves. That implies we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to deal with all types of moves, and our goal is to keep your possessions safe and clean by safeguarding them with sturdy moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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Text
Sarasota Movers
Flat Fee Movers in Sarasota, FL is a small family owned local moving company in Sarasota Florida that offers professional moving services and moving labor. Our Sarasota Moving Companies also offer moving services to or from anywhere inside the state of Florida. We are well-trained caring moving experts that have over 10 years of experience moving furniture and antiques. We are certified, insured and registered with the state of Florida Division Of Consumer Solutions as a Home Product Mover (IM1843). We work hard to preserve our credibility as a safe, protected and efficient transport service to all of our domestic clients, whose complete satisfaction is our first concern. Our success at developing long lasting relationships by offering a fantastic moving services continues to our main focus. We invite you to try our moving service so we can do a fantastic job for you too. Sarasota Moving Companies ready to help with your Local move. In the market for Sarasota movers? Provide Spirit Movers a call today. Because 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please continue reading for more information about our Sarasota moving and storage company. Our Sarasota moving company process is simple - you contact us with your requirements, we pair you with a Sarasota mover who will meet with you to understand your budget and requirements and help you create a budget and schedule and our Sarasota movers, drivers and packers will quickly and efficiently execute your relocation. Our start-to-finish service guarantees you a completely satisfactory move and places our services ahead of those offered by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company provides include: Flat Fee Movers offers Long Distance Moving Services to Sarasota Florida! Need moving assistance? Don't wait - contact our Sarasota movers today. Fill out our quick quote form to receive your FREE estimate or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we look forward to becoming the trusted Florida residential and commercial moving and storage company for you and your family or company. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move homes, companies, and houses. We can move anywhere from studio apartments and multi-story homes, to storage units, company parks, assisted living facilities, and everything in between. Let us take the hassle and stress out of moving day. Give us a call today for your free quote! LEAVE THE Moving To The PROFESSIONALS Our professionally trained, uniformed moving teams are background checked prior to hire and go through extensive training to learn how to safely pack and transport your possessions. Each mover is required to pass our Certified Movers' Test to ensure proper care of your items. Each and every one of our employees demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in good hands. We are licensed, bonded, and insured and we are backed by the nationwide TWO MEN AND A TRUCK � franchise system. Above all, we aim to make moving a fun, hassle-free experience for the whole family! MOVING SERVICES LOCAL MOVING SARASOTA Local moving is what started our brand more than 30 years ago, and we take pride in exceeding our customers' expectations! We offer a professionally trained and background checked moving team to ensure your possessions are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING SARASOTA Whether you're moving across town or across the country, we'll get you there. We specialize in long-distance moving, keeping your items safe and protected along the way with the same customer support excellence our reputation was built upon. MOIVNG AND PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've learned a thing or two when it comes to packing efficiently. We offer a variety of packing services, from just a few items to an entire home or company. If you're wanting to do it yourself, our locations carry all of the required supplies. COMPANY SERVICES If you own a company, you understand the importance of avoiding disruptions in the workplace. Luckily, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & SUPPLIES Ensuring you have the right supplies and boxes to complete your next home or company move is essential to the success of the move, and luckily we've got you covered. We offer a wide selection of competitively priced moving boxes and packing supplies at our locations all across the country. WE COME PREPARED We are dedicated to exceeding all of our customers' expectations by providing our full-service proficiency in home, company, and interstate moves. That implies we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to handle all types of moves, and our goal is to keep your possessions safe and clean by protecting them with heavy duty moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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looselytyped · 5 years ago
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Best Sarasota Moving Company
Flat Fee Movers in Sarasota, FL is a small family owned local moving company in Sarasota Florida that offers professional moving services and moving labor. Our Sarasota Moving Companies also offer moving services to or from anywhere inside the state of Florida. We are well-trained caring moving experts that have over 10 years of experience moving furniture and antiques. We are certified, insured and registered with the state of Florida Division Of Consumer Solutions as a Home Product Mover (IM1843). We work hard to preserve our credibility as a safe, protected and efficient transport service to all of our domestic clients, whose complete satisfaction is our first concern. Our success at developing long lasting relationships by offering a fantastic moving services continues to our main focus. We invite you to try our moving service so we can do a fantastic job for you too. Sarasota Moving Companies ready to help with your Local move. In the market for Sarasota movers? Provide Spirit Movers a call today. Because 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please continue reading to find out more about our Sarasota moving and storage company. Our Sarasota moving company process is easy - you contact us with your requirements, we match you with a Sarasota mover who will consult with you to understand your budget plan and requirements and help you produce a budget plan and schedule and our Sarasota packers, movers and chauffeurs will quickly and efficiently execute your relocation. Our start-to-finish service assurances you a totally acceptable move and puts our services ahead of those provided by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company offers include: Flat Fee Movers offers Long Distance Moving Services to Sarasota Florida! Need moving support? Don't wait - contact our Sarasota movers today. Complete our quick quote type to receive your FREE quote or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we anticipate becoming the trusted Florida domestic and commercial moving and storage company for you and your family or company. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move houses, homes, and companies. We can move anywhere from studio apartments and multi-story homes, to storage units, company parks, assisted living facilities, and everything in between. Let us take the inconvenience and stress out of moving day. Give us a call today for your totally free quote! LEAVE THE Moving & Packing To The EXPERTS Our professionally trained, uniformed moving teams are background inspected prior to employ and go through comprehensive training to discover how to safely pack and transfer your possessions. Each mover is required to pass our Licensed Movers' Test to guarantee appropriate care of your items. Each and every one of our workers demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in great hands. We are certified, bonded, and insured and we are backed by the nationwide TWO GUYS AND A TRUCK � franchise system. Above all, we aim to make moving a fun, hassle-free experience for the whole family! OUR MOVING SERVICES LOCAL MOVING SARASOTA Local moving is what started our brand more than 30 years back, and we take pride in exceeding our clients' expectations! We offer a professionally trained and background inspected moving team to ensure your possessions are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING SARASOTA Whether you're moving across town or across the country, we'll get you there. We focus on long-distance moving, keeping your items safe and protected along the way with the exact same customer support excellence our credibility was built upon. MOVING & PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've discovered a thing or more when it concerns packing efficiently. We offer a variety of packing services, from just a few items to an entire home or company. If you're wanting to do it yourself, our places carry all of the required materials. COMPANY SERVICES If you own a company, you understand the significance of avoiding interruptions in the work environment. Fortunately, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & MATERIAL Ensuring you have the best materials and boxes to complete your next home or company move is essential to the success of the move, and fortunately we've got you covered. We offer a broad selection of competitively priced moving boxes and packing materials at our places all across the country. WE COME PREPARED We are devoted to surpassing all of our clients' expectations by offering our full-service proficiency in home, company, and interstate moves. That implies we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to deal with all types of moves, and our goal is to keep your possessions safe and clean by safeguarding them with sturdy moving blankets and wrapping them with shrink wrap as needed.
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Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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trevorsaylor · 5 years ago
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Best Moving Company Sarasota
Flat Fee Movers in Sarasota is a small family owned local moving company in Sarasota Florida that provides professional moving services and moving labor. Our Sarasota Movers also provide moving services to or from anywhere inside the state of Florida. We are well-trained caring moving professionals that have over 10 years of experience moving furniture and antiques. We are licensed, insured and registered with the state of Florida Division Of Consumer Services as a Household Goods Mover (IM1843). We work hard to maintain our reputation as a safe, secure and efficient transport service to all of our residential customers, whose complete satisfaction is our first priority. Our success at building lasting relationships by providing a great moving services continues to our main focus. We invite you to try our moving service so we can do a great job for you too. Sarasota Movers ready to help with your Local move. In the market for Sarasota movers? Give Spirit Movers a call today. Since 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please read on to learn more about our Sarasota moving and storage company. Our Sarasota moving company process is simple - you contact us with your requirements, we pair you with a Sarasota mover who will meet with you to understand your budget and requirements and help you create a budget and schedule and our Sarasota movers, packers and drivers will quickly and efficiently execute your relocation. Our start-to-finish service guarantees you a completely satisfactory move and places our services ahead of those offered by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company provides include: Flat Fee Movers offers Local Moving Services to Sarasota Florida! Need moving assistance? Don't wait - contact our Sarasota movers today. Fill out our quick quote form to receive your FREE estimate or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we look forward to becoming the trusted Florida residential and commercial moving and storage company for you and your family or business. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move homes, apartments, and businesses. We can move anywhere from studio apartments and multi-story homes, to storage units, business parks, assisted living facilities, and everything in between. Let us take the hassle and stress out of moving day. Give us a call today for your free quote! LEAVE THE Moving To The PROFESSIONALS Our professionally trained, uniformed moving teams are background checked prior to hire and go through extensive training to learn how to safely pack and transport your belongings. Each mover is required to pass our Certified Movers' Test to ensure proper care of your items. Each and every one of our employees demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in good hands. We are licensed, bonded, and insured and we are backed by the nationwide TWO MEN AND A TRUCK � franchise system. Above all, we aim to make moving a fun, stress-free experience for the whole family! MOVING SERVICES LOCAL MOVING Local moving is what started our brand more than 30 years ago, and we take pride in exceeding our customers' expectations! We offer a professionally trained and background checked moving team to ensure your belongings are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING Whether you're moving across town or across the country, we'll get you there. We specialize in long-distance moving, keeping your items safe and secure along the way with the same customer service excellence our reputation was built upon. PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've learned a thing or two when it comes to packing efficiently. We offer a variety of packing services, from just a few items to an entire home or business. If you're looking to do it yourself, our locations carry all of the necessary supplies. BUSINESS SERVICES If you own a business, you understand the importance of avoiding disruptions in the workplace. Luckily, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & SUPPLIES Ensuring you have the right supplies and boxes to complete your next home or business move is crucial to the success of the move, and luckily we've got you covered. We offer a wide selection of competitively priced moving boxes and packing supplies at our locations all across the country. WE COME PREPARED We are dedicated to exceeding all of our customers' expectations by providing our full-service expertise in home, business, and interstate moves. That means we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to handle all types of moves, and our goal is to keep your belongings safe and clean by protecting them with heavy duty moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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karaokefanboy-blog1 · 5 years ago
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Movers Sarasota FL
Flat Fee Movers in Sarasota is a small family owned local moving company in Sarasota Florida that provides professional moving services and moving labor. Our Sarasota Moving Company also provide moving services to or from anywhere inside the state of Florida. We are well-trained caring moving professionals that have over 10 years of experience moving furniture and antiques. We are licensed, insured and registered with the state of Florida Division Of Consumer Services as a Household Goods Mover (IM1843). We work hard to maintain our reputation as a safe, secure and efficient transport service to all of our residential customers, whose complete satisfaction is our first priority. Our success at building lasting relationships by providing a great moving services continues to our main focus. We invite you to try our moving service so we can do a great job for you too. Sarasota Moving Company ready to help with your Local move. In the market for Sarasota movers? Give Spirit Movers a call today. Since 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please read on to learn more about our Sarasota moving and storage company. Our Sarasota moving company process is simple - you contact us with your requirements, we pair you with a Sarasota mover who will meet with you to understand your budget and requirements and help you create a budget and schedule and our Sarasota movers, packers and drivers will quickly and efficiently execute your relocation. Our start-to-finish service guarantees you a completely satisfactory move and places our services ahead of those offered by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company provides include: Flat Fee Movers offers Local Moving Services to Sarasota Florida! Need moving assistance? Don't wait - contact our Sarasota movers today. Fill out our quick quote form to receive your FREE estimate or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we look forward to becoming the trusted Florida residential and commercial moving and storage company for you and your family or business. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move homes, apartments, and businesses. We can move anywhere from studio apartments and multi-story homes, to storage units, business parks, assisted living facilities, and everything in between. Let us take the hassle and stress out of moving day. Give us a call today for your free quote! LEAVE THE Moving To The PROFESSIONALS Our professionally trained, uniformed moving teams are background checked prior to hire and go through extensive training to learn how to safely pack and transport your belongings. Each mover is required to pass our Certified Movers' Test to ensure proper care of your items. Each and every one of our employees demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in good hands. We are licensed, bonded, and insured and we are backed by the nationwide TWO MEN AND A TRUCK � franchise system. Above all, we aim to make moving a fun, stress-free experience for the whole family! MOVING SERVICES LOCAL MOVING Local moving is what started our brand more than 30 years ago, and we take pride in exceeding our customers' expectations! We offer a professionally trained and background checked moving team to ensure your belongings are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING Whether you're moving across town or across the country, we'll get you there. We specialize in long-distance moving, keeping your items safe and secure along the way with the same customer service excellence our reputation was built upon. PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've learned a thing or two when it comes to packing efficiently. We offer a variety of packing services, from just a few items to an entire home or business. If you're looking to do it yourself, our locations carry all of the necessary supplies. BUSINESS SERVICES If you own a business, you understand the importance of avoiding disruptions in the workplace. Luckily, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & SUPPLIES Ensuring you have the right supplies and boxes to complete your next home or business move is crucial to the success of the move, and luckily we've got you covered. We offer a wide selection of competitively priced moving boxes and packing supplies at our locations all across the country. WE COME PREPARED We are dedicated to exceeding all of our customers' expectations by providing our full-service expertise in home, business, and interstate moves. That means we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to handle all types of moves, and our goal is to keep your belongings safe and clean by protecting them with heavy duty moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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Sarasota Moving Companies
Flat Fee Movers in Sarasota is a small family owned local moving company in Sarasota Florida that provides professional moving services and moving labor. Our Sarasota Movers also provide moving services to or from anywhere inside the state of Florida. We are well-trained caring moving professionals that have over 10 years of experience moving furniture and antiques. We are licensed, insured and registered with the state of Florida Division Of Consumer Services as a Household Goods Mover (IM1843). We work hard to maintain our reputation as a safe, secure and efficient transport service to all of our residential customers, whose complete satisfaction is our first priority. Our success at building lasting relationships by providing a great moving services continues to our main focus. We invite you to try our moving service so we can do a great job for you too. Sarasota Movers ready to help with your Local move. In the market for Sarasota movers? Give Spirit Movers a call today. Since 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please read on to learn more about our Sarasota moving and storage company. Our Sarasota moving company process is simple - you contact us with your requirements, we pair you with a Sarasota mover who will meet with you to understand your budget and requirements and help you create a budget and schedule and our Sarasota movers, packers and drivers will quickly and efficiently execute your relocation. Our start-to-finish service guarantees you a completely satisfactory move and places our services ahead of those offered by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company provides include: Flat Fee Movers offers Local Moving Services to Sarasota Florida! Need moving assistance? Don't wait - contact our Sarasota movers today. Fill out our quick quote form to receive your FREE estimate or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we look forward to becoming the trusted Florida residential and commercial moving and storage company for you and your family or company. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move houses, homes, and companies. We can move anywhere from studio apartments and multi-story homes, to storage units, company parks, assisted living facilities, and everything in between. Let us take the inconvenience and stress out of moving day. Give us a call today for your totally free quote! LEAVE THE Moving & Packing To The EXPERTS Our professionally trained, uniformed moving teams are background inspected prior to employ and go through comprehensive training to discover how to safely pack and transfer your possessions. Each mover is required to pass our Licensed Movers' Test to guarantee appropriate care of your items. Each and every one of our workers demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in great hands. We are certified, bonded, and insured and we are backed by the nationwide TWO GUYS AND A TRUCK � franchise system. Above all, we aim to make moving a fun, hassle-free experience for the whole family! OUR MOVING SERVICES LOCAL MOVING SARASOTA Local moving is what started our brand more than 30 years back, and we take pride in exceeding our clients' expectations! We offer a professionally trained and background inspected moving team to ensure your possessions are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING SARASOTA Whether you're moving across town or across the country, we'll get you there. We focus on long-distance moving, keeping your items safe and protected along the way with the exact same customer support excellence our credibility was built upon. MOVING & PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've discovered a thing or more when it concerns packing efficiently. We offer a variety of packing services, from just a few items to an entire home or company. If you're wanting to do it yourself, our places carry all of the required materials. COMPANY SERVICES If you own a company, you understand the significance of avoiding interruptions in the work environment. Fortunately, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & MATERIAL Ensuring you have the best materials and boxes to complete your next home or company move is essential to the success of the move, and fortunately we've got you covered. We offer a broad selection of competitively priced moving boxes and packing materials at our places all across the country. WE COME PREPARED We are devoted to surpassing all of our clients' expectations by offering our full-service knowledge in home, company, and interstate moves. That implies we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to deal with all types of moves, and our goal is to keep your possessions safe and clean by safeguarding them with sturdy moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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hotmail-correo · 5 years ago
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Moving Company Sarasota
Flat Fee Movers in Sarasota is a small family owned local moving company in Sarasota Florida that provides professional moving services and moving labor. Our Sarasota Movers also provide moving services to or from anywhere inside the state of Florida. We are well-trained caring moving professionals that have over 10 years of experience moving furniture and antiques. We are licensed, insured and registered with the state of Florida Division Of Consumer Services as a Household Goods Mover (IM1843). We work hard to maintain our reputation as a safe, secure and efficient transport service to all of our residential customers, whose complete satisfaction is our first priority. Our success at building lasting relationships by providing a great moving services continues to our main focus. We invite you to try our moving service so we can do a great job for you too. Sarasota Movers ready to help with your Local move. In the market for Sarasota movers? Give Spirit Movers a call today. Since 1983, we've been one of Florida's leading moving companies, and we have the Atlas Van Lines affiliation and the thousands of satisfied clients to prove it. Please read on to learn more about our Sarasota moving and storage company. Our Sarasota moving company process is simple - you contact us with your requirements, we pair you with a Sarasota mover who will meet with you to understand your budget and requirements and help you create a budget and schedule and our Sarasota movers, packers and drivers will quickly and efficiently execute your relocation. Our start-to-finish service guarantees you a completely satisfactory move and places our services ahead of those offered by other moving companies in Sarasota. Sarasota Moving Company The moving services our Sarasota moving and storage company provides include: Flat Fee Movers offers Local Moving Services to Sarasota Florida! Need moving assistance? Don't wait - contact our Sarasota movers today. Fill out our quick quote form to receive your FREE estimate or call Spirit Movers with your Sarasota moving and storage requirements. We've successfully served thousands of Florida clients, and we look forward to becoming the trusted Florida residential and commercial moving and storage company for you and your family or business. QUALITY HOME MOVING SERVICES Whether your move is big or small, across the street or across the country-- we've got you covered! We are equipped to move homes, apartments, and businesses. We can move anywhere from studio apartments and multi-story homes, to storage units, business parks, assisted living facilities, and everything in between. Let us take the hassle and stress out of moving day. Give us a call today for your free quote! LEAVE THE Moving & Packing To The EXPERTS Our professionally trained, uniformed moving teams are background inspected prior to employ and go through comprehensive training to discover how to safely pack and transfer your possessions. Each mover is required to pass our Licensed Movers' Test to guarantee appropriate care of your items. Each and every one of our workers demonstrates the "Movers Who Care �" attitude, so you can rest assured your family and your home are in great hands. We are certified, bonded, and insured and we are backed by the nationwide TWO GUYS AND A TRUCK � franchise system. Above all, we aim to make moving a fun, hassle-free experience for the whole family! OUR MOVING SERVICES LOCAL MOVING SARASOTA Local moving is what started our brand more than 30 years back, and we take pride in exceeding our clients' expectations! We offer a professionally trained and background inspected moving team to ensure your possessions are handled with care and that your move runs smoothly. LONG-DISTANCE MOVING SARASOTA Whether you're moving across town or across the country, we'll get you there. We focus on long-distance moving, keeping your items safe and protected along the way with the exact same customer support excellence our credibility was built upon. MOVING & PACKING SERVICES Having more than 30 years of experience as the leaders in the moving industry, we've discovered a thing or more when it concerns packing efficiently. We offer a variety of packing services, from just a few items to an entire home or company. If you're wanting to do it yourself, our places carry all of the required materials. COMPANY SERVICES If you own a company, you understand the significance of avoiding interruptions in the work environment. Fortunately, with our flexible scheduling which includes evenings and weekends, we can work around your schedule to ensure your operation continues to run smoothly. BOXES & MATERIAL Ensuring you have the best materials and boxes to complete your next home or company move is essential to the success of the move, and fortunately we've got you covered. We offer a broad selection of competitively priced moving boxes and packing materials at our places all across the country. WE COME PREPARED We are devoted to surpassing all of our clients' expectations by offering our full-service knowledge in home, company, and interstate moves. That implies we show up with the tools we need to make your move as seamless as possible. Our team is professionally trained to deal with all types of moves, and our goal is to keep your possessions safe and clean by safeguarding them with sturdy moving blankets and wrapping them with shrink wrap as needed.
youtube
Flat Fee Movers 2080 Rose St, Sarasota, FL 34239 (941)200-0544 https://flatfeemovers.net/ https://g.page/flat-fee-movers-sarasota
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coming-from-hell · 4 years ago
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Taxing And The Commerce Clause
Members of the Constitutional Convention were divided about how powerful the new central government should be. To avoid the rise of tyrannical government, the Constitution carefully grants certain powers to Congress, reserving all other powers to the states. These powers are listed in Article I, Section 8. The list begins with monetary matters, an issue of great concern at the time because the prior government was bankrupt and states regulated their own money supply. The Congress therefore has the power to borrow money, lay and collect taxes, regulate commerce (the Commerce Clause), establish a uniform law on bankruptcy and naturalization, make money (currency) and establish its value, punish the counterfeiting of Utah money, and establish a uniform system of weights and measures. The list then moves on to inspirational ideals for the young new country to strive toward. Congress has the power to establish post offices and post roads and to protect intellectual property in copyrights and patents. Next, the list turns to Congress’s adjudicative powers: to create lower courts under the Supreme Court created in Article III and to define crimes committed on the “high seas” and against the “law of nations.” Congress is also given fiscal responsibility over the armed forces and navy (note there is, of course, no mention of an air force) and the power to provide oversight to the militia. Then, to help Congress with carrying out these powers, Article I, Section 8 provides that the states may cede to Congress a district, not to exceed ten square miles, that will become the seat of government, and to exercise exclusive legislative authority over this district.
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The scope of power granted under Article I, Section 8 is the subject of much debate among legal scholars. The clause granting Congress the power to regulate commerce is particularly troublesome. There is very little debate about the power of Congress to regulate foreign trade. This power is explicit, total, and exclusive. A state law that discriminates against out-of-state commerce, or places an undue burden on interstate commerce, would violate the dormant commerce clause. For example, if a state required out-of-state corporations to pay a higher tax or fee than an in-state corporation, that would be unconstitutional. A state that required health and safety inspections of out-of-state, but not in-state, produce or goods would be unconstitutional. Federal courts have repeatedly held that state attempts to regulate Internet content (typically to prevent pornography) are unduly burdensome on interstate commerce and therefore unconstitutional.
Note, however, that this prohibition against out-of-state discrimination does not prevent a state from exercising its police power to protect state citizens, as long as the power is exercised evenly and equally. If a state wanted to weigh trucks on highways to ensure they did not exceed maximum weight rules, for example, that action would be permissible even if the trucks came from out of state, as long as the requirement applied equally to all trucks on that state’s highways. In addition to the power to regulate commerce, the Constitution places two critical powers with Congress: the taxing power and the power to spend the taxes it collects. The taxing power is a broad one, and the Supreme Court has not overturned a tax passed by Congress in nearly a century. As long as the tax bears some reasonable relationship to generating revenue, the tax is valid. States are also permitted to tax, but only if the activity taxed has a nexus to the state.
Taxation
During the 1940s and 1950s, there was conflict within the Court between the view that interstate commerce could not be taxed at all, at least directly, and the view that the negative commerce clause protected against the risk of double taxation. In North western States Portland Cement Co. v. Minnesota, the Court reasserted the principle expressed earlier in Western Live Stock, that the Farmers did not intend to immunize interstate commerce from its just share of the state tax burden even though it increased the cost of doing business. North western States held that a state could constitutionally impose a non discriminatory, fairly apportioned net income tax on an out-of-state corporation engaged exclusively in interstate commerce in the taxing state. “For the first time outside the context of property taxation, the Court explicitly recognized that an exclusively interstate business could be subjected to the states’ taxing powers.” Thus, in North western States, foreign corporations that maintained a sales office and employed sales staff in the taxing state for solicitation of orders for their merchandise that, upon acceptance of the orders at their home office in another jurisdiction, were shipped to customers in the taxing state, were held liable to pay the latter’s income tax on that portion of the net income of their interstate business as was attributable to such solicitation.
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The Commerce Clause and the Due Process Clause impose distinct but parallel limitations on a State’s power to tax out-of-state activities. The Due Process Clause demands that there exist some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax, as well as a rational relationship between the tax and the values connected with the taxing State. The Commerce Clause forbids the States to levy taxes that discriminate against interstate commerce or that burden it by subjecting activities to multiple or unfairly apportioned taxation.” “The broad inquiry subsumed in both constitutional requirements is whether the taxing power exerted by the state bears fiscal relation to protection, opportunities and benefits given by the state that is, whether the state has given anything for which it can ask return.”. This requirement is of long standing, but its importance has broadened as the scope of the states’ taxing powers has enlarged. It is concerned with what formulas the states must use to claim a share of a multistate business’ tax base for the taxing state, when the business carries on a single integrated enterprise both within and without the state. A state may not exact from interstate commerce more than the state’s fair share. Avoidance of multiple taxation, or the risk of multiple taxation, is the test of an apportionment formula. Generally speaking, this factor has been seen as both a Commerce Clause and a due process requisite, although, as one recent Court decision notes, some tax measures that are permissible under the Due Process Clause nonetheless could run afoul of the Commerce Clause.1076 The Court has declined to impose any particular formula on the states.
Regulation
The modern standard of Commerce Clause re- view of state regulation of, or having an impact on, interstate commerce was adopted in Southern Pacific Co. v. Arizona, although it was presaged in a series of opinions, mostly dissents, by Chief Justice Stone. Southern Pacific tested the validity of a state train-length law, justified as a safety measure. Revising a hundred years of doctrine, the Chief Justice wrote that whether a state or local regulation was valid depended upon a “reconciliation of the conflicting claims of state and national power [that] is to be attained only by some appraisal and accommodation of the competing demands of the state and national interests involved.” Save in those few cases in which Congress has acted, “this Court, and not the state legislature, is under the commerce clause the final arbiter of the competing demands of state and national interests.” That the test to be applied was a balancing one, the Chief Justice made clear at length, stating that, in order to determine whether the challenged regulation was permissible, “matters for ultimate determination are the nature and extent of the burden which the state regulation of interstate trains, adopted as a safety measure, imposes on interstate commerce, and whether the relative weights of the state and national interests involved are such as to make inapplicable the rule, generally observed, that the free flow of interstate commerce and its freedom from local restraints in matters requiring uniformity of regulation are interests safeguarded by the commerce clause from state interference.” States may certainly promote local economic interests and favour local consumers, but they may not do so by adversely regulating out-of-state producers or consumers. The Court saw the ordinance as a form of economic protectionism, in that it “hoards[ed] solid waste, and the demand to get rid of it, for the benefit of the preferred processing facility The Court found that the town could not “justify the flow control ordinance as a way to steer solid waste away from out-of-town disposal sites that it might deem harmful to the environment. To do so would extend the town’s police power beyond its jurisdictional bounds. States and localities may not attach restrictions to exports or imports in order to control commerce in other states.” The Court also found that the town’s goal of “revenue generation is not a local interest that can justify discrimination against interstate commerce. Otherwise States could impose discriminatory taxes against solid waste originating outside the State.” Moreover, the town had other means to raise revenue, such as subsidizing the facility through general taxes or municipal bonds.
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The Court did not deal with indeed, did not notice the fact that the local law conferred a governmentally granted monopoly an exclusive franchise, indistinguishable from a host of local monopolies at the state and local level. Balancing has been used in other than transportation-industry cases. Indeed, the modern restatement of the standard was in such a case. There, the state required cantaloupes grown in the state to be packed there, rather than in an adjacent state, so that in-state packers’ names would be associated with a superior product. Promotion of a local industry was legitimate, the Court, said, but it did not justify the substantial expense the company would have to incur to comply. State efforts to protect local markets, concerns, or consumers against outside companies have largely been unsuccessful. Thus, a state law that prohibited ownership of local investment-advisory businesses by out-of-state banks, bank holding companies, and trust companies was invalidated. The Court plainly thought the statute was protectionist, but instead of voiding it for that reason it held that the legitimate interests the state might have did not justify the burdens placed on out-of-state companies and that the state could pursue the accomplishment of legitimate ends through some intermediate form of regulation. The Court emphasized that the state was regulating only its own corporations, which it was empowered to do, and no matter how many other states adopted such laws there would be no conflict. The burdens on interstate commerce and the Court was not that clear that the effects of the law were burdensome in the appropriate context, were justified by the state’s interests in regulating its corporations and resident shareholders. In other areas, although the Court repeats balancing language, it has not applied it with any appreciable bite, but in most respects the state regulations involved are at most problematic in the context of the concerns of the Commerce Clause.
Taxing and Spending Clause
The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause) and the Uniformity Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government’s taxing and spending power.
Constitutional Text
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the Utah; but all Duties, Imposts and Excises shall be uniform throughout the States; One of the most often claimed defects of the Articles of Confederation was its lack of a grant to the central government of the power to lay and collect taxes. Under the Articles, Congress was forced to rely on requisitions upon the governments of its member states. Without the power to independently raise its own revenues, the Articles left Congress vulnerable to the discretion of the several State governments each State made its own decision as to whether it would pay the requisition or not. Some states were not giving Congress the funds for which it asked by either paying only in part, or by altogether ignoring the request from Congress. Without the revenue to enforce its laws and treaties, or pay its debts, and without an enforcement mechanism to compel the States to pay, the Confederation was practically rendered impotent and was in danger of falling apart. The Congress recognized this limitation and proposed amendments to the Articles in an effort to supersede it.
Powers Granted
The power to tax is a concurrent power of the federal government and the individual states. The taxation power has been perceived over time to be very broad, but has also, on occasion, been curtailed by the courts. Utah law stated that the clause also granted “a substantive power… to appropriate”, not subject to the limitations imposed by the other enumerated powers of Congress.
youtube
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises. This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of government. But, Congress has employed the taxing power in uses other than solely for the raising of revenue, such as: • regulatory taxation – taxing to regulate commerce; • prohibitive taxation – taxing to discourage, suppress, or even exterminate commerce; • obligation taxation – encouraging participation in commerce via taxation on those not participating in interstate commerce; e.g. the Patient Protection and Affordable Care Act, “Chief Justice Roberts concluded in Part III–B that the individual mandate must be construed as imposing a tax on those who do not have health insurance”; • tariffs – taxing as a means of protectionism.
Implicit power to spend
With the power to tax implicitly comes the power to spend the revenues raised thereby in order to meet the objectives and goals of the government. However, interpretations recognizing an implicit power to spend arising specifically from this clause have been questioned, with the Necessary and Proper Clause being suggested as the actual source of Congress’s spending power. The Supreme Court has also found that, in addition to the power to use taxes to punish disfavored conduct, Congress can also use its power to spend to encourage favored conduct.
Limitations on taxing power
Several Constitutional provisions address the taxation and spending authority of Congress. These include both requirements for the apportionment of direct taxes and the uniformity of indirect taxes, the origination of revenue bills within the House of Representatives, the disallowed of taxes on exports, the General Welfare requirement, the limitation on the release of funds from the treasury except as provided by law, and the apportionment exemption of the Sixteenth Amendment. Additionally, Congress and the legislatures of the various states are prohibited from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax by the Twenty-fourth Amendment.
Origination Clause
The Constitution provides in the Origination Clause that all bills for raising revenue must originate in the House of Representatives. The idea underlying the clause is that Representatives, being the most numerous branch of Congress, and most closely associated with the people, know best the economic conditions of the people they represent, and how to generate revenues for the support of government in the least burdensome manner. Additionally, Representatives are regarded the most accountable to the people, and thus are least likely to exercise the taxing power abusively or injudiciously.
Taxing Lawyer
When you need legal help with Taxing and The Commerce Clause, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
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melissawalker01 · 4 years ago
Text
Taxing And The Commerce Clause
Members of the Constitutional Convention were divided about how powerful the new central government should be. To avoid the rise of tyrannical government, the Constitution carefully grants certain powers to Congress, reserving all other powers to the states. These powers are listed in Article I, Section 8. The list begins with monetary matters, an issue of great concern at the time because the prior government was bankrupt and states regulated their own money supply. The Congress therefore has the power to borrow money, lay and collect taxes, regulate commerce (the Commerce Clause), establish a uniform law on bankruptcy and naturalization, make money (currency) and establish its value, punish the counterfeiting of Utah money, and establish a uniform system of weights and measures. The list then moves on to inspirational ideals for the young new country to strive toward. Congress has the power to establish post offices and post roads and to protect intellectual property in copyrights and patents. Next, the list turns to Congress’s adjudicative powers: to create lower courts under the Supreme Court created in Article III and to define crimes committed on the “high seas” and against the “law of nations.” Congress is also given fiscal responsibility over the armed forces and navy (note there is, of course, no mention of an air force) and the power to provide oversight to the militia. Then, to help Congress with carrying out these powers, Article I, Section 8 provides that the states may cede to Congress a district, not to exceed ten square miles, that will become the seat of government, and to exercise exclusive legislative authority over this district.
youtube
The scope of power granted under Article I, Section 8 is the subject of much debate among legal scholars. The clause granting Congress the power to regulate commerce is particularly troublesome. There is very little debate about the power of Congress to regulate foreign trade. This power is explicit, total, and exclusive. A state law that discriminates against out-of-state commerce, or places an undue burden on interstate commerce, would violate the dormant commerce clause. For example, if a state required out-of-state corporations to pay a higher tax or fee than an in-state corporation, that would be unconstitutional. A state that required health and safety inspections of out-of-state, but not in-state, produce or goods would be unconstitutional. Federal courts have repeatedly held that state attempts to regulate Internet content (typically to prevent pornography) are unduly burdensome on interstate commerce and therefore unconstitutional.
Note, however, that this prohibition against out-of-state discrimination does not prevent a state from exercising its police power to protect state citizens, as long as the power is exercised evenly and equally. If a state wanted to weigh trucks on highways to ensure they did not exceed maximum weight rules, for example, that action would be permissible even if the trucks came from out of state, as long as the requirement applied equally to all trucks on that state’s highways. In addition to the power to regulate commerce, the Constitution places two critical powers with Congress: the taxing power and the power to spend the taxes it collects. The taxing power is a broad one, and the Supreme Court has not overturned a tax passed by Congress in nearly a century. As long as the tax bears some reasonable relationship to generating revenue, the tax is valid. States are also permitted to tax, but only if the activity taxed has a nexus to the state.
Taxation
During the 1940s and 1950s, there was conflict within the Court between the view that interstate commerce could not be taxed at all, at least directly, and the view that the negative commerce clause protected against the risk of double taxation. In North western States Portland Cement Co. v. Minnesota, the Court reasserted the principle expressed earlier in Western Live Stock, that the Farmers did not intend to immunize interstate commerce from its just share of the state tax burden even though it increased the cost of doing business. North western States held that a state could constitutionally impose a non discriminatory, fairly apportioned net income tax on an out-of-state corporation engaged exclusively in interstate commerce in the taxing state. “For the first time outside the context of property taxation, the Court explicitly recognized that an exclusively interstate business could be subjected to the states’ taxing powers.” Thus, in North western States, foreign corporations that maintained a sales office and employed sales staff in the taxing state for solicitation of orders for their merchandise that, upon acceptance of the orders at their home office in another jurisdiction, were shipped to customers in the taxing state, were held liable to pay the latter’s income tax on that portion of the net income of their interstate business as was attributable to such solicitation.
youtube
The Commerce Clause and the Due Process Clause impose distinct but parallel limitations on a State’s power to tax out-of-state activities. The Due Process Clause demands that there exist some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax, as well as a rational relationship between the tax and the values connected with the taxing State. The Commerce Clause forbids the States to levy taxes that discriminate against interstate commerce or that burden it by subjecting activities to multiple or unfairly apportioned taxation.” “The broad inquiry subsumed in both constitutional requirements is whether the taxing power exerted by the state bears fiscal relation to protection, opportunities and benefits given by the state that is, whether the state has given anything for which it can ask return.”. This requirement is of long standing, but its importance has broadened as the scope of the states’ taxing powers has enlarged. It is concerned with what formulas the states must use to claim a share of a multistate business’ tax base for the taxing state, when the business carries on a single integrated enterprise both within and without the state. A state may not exact from interstate commerce more than the state’s fair share. Avoidance of multiple taxation, or the risk of multiple taxation, is the test of an apportionment formula. Generally speaking, this factor has been seen as both a Commerce Clause and a due process requisite, although, as one recent Court decision notes, some tax measures that are permissible under the Due Process Clause nonetheless could run afoul of the Commerce Clause.1076 The Court has declined to impose any particular formula on the states.
Regulation
The modern standard of Commerce Clause re- view of state regulation of, or having an impact on, interstate commerce was adopted in Southern Pacific Co. v. Arizona, although it was presaged in a series of opinions, mostly dissents, by Chief Justice Stone. Southern Pacific tested the validity of a state train-length law, justified as a safety measure. Revising a hundred years of doctrine, the Chief Justice wrote that whether a state or local regulation was valid depended upon a “reconciliation of the conflicting claims of state and national power [that] is to be attained only by some appraisal and accommodation of the competing demands of the state and national interests involved.” Save in those few cases in which Congress has acted, “this Court, and not the state legislature, is under the commerce clause the final arbiter of the competing demands of state and national interests.” That the test to be applied was a balancing one, the Chief Justice made clear at length, stating that, in order to determine whether the challenged regulation was permissible, “matters for ultimate determination are the nature and extent of the burden which the state regulation of interstate trains, adopted as a safety measure, imposes on interstate commerce, and whether the relative weights of the state and national interests involved are such as to make inapplicable the rule, generally observed, that the free flow of interstate commerce and its freedom from local restraints in matters requiring uniformity of regulation are interests safeguarded by the commerce clause from state interference.” States may certainly promote local economic interests and favour local consumers, but they may not do so by adversely regulating out-of-state producers or consumers. The Court saw the ordinance as a form of economic protectionism, in that it “hoards[ed] solid waste, and the demand to get rid of it, for the benefit of the preferred processing facility The Court found that the town could not “justify the flow control ordinance as a way to steer solid waste away from out-of-town disposal sites that it might deem harmful to the environment. To do so would extend the town’s police power beyond its jurisdictional bounds. States and localities may not attach restrictions to exports or imports in order to control commerce in other states.” The Court also found that the town’s goal of “revenue generation is not a local interest that can justify discrimination against interstate commerce. Otherwise States could impose discriminatory taxes against solid waste originating outside the State.” Moreover, the town had other means to raise revenue, such as subsidizing the facility through general taxes or municipal bonds.
youtube
The Court did not deal with indeed, did not notice the fact that the local law conferred a governmentally granted monopoly an exclusive franchise, indistinguishable from a host of local monopolies at the state and local level. Balancing has been used in other than transportation-industry cases. Indeed, the modern restatement of the standard was in such a case. There, the state required cantaloupes grown in the state to be packed there, rather than in an adjacent state, so that in-state packers’ names would be associated with a superior product. Promotion of a local industry was legitimate, the Court, said, but it did not justify the substantial expense the company would have to incur to comply. State efforts to protect local markets, concerns, or consumers against outside companies have largely been unsuccessful. Thus, a state law that prohibited ownership of local investment-advisory businesses by out-of-state banks, bank holding companies, and trust companies was invalidated. The Court plainly thought the statute was protectionist, but instead of voiding it for that reason it held that the legitimate interests the state might have did not justify the burdens placed on out-of-state companies and that the state could pursue the accomplishment of legitimate ends through some intermediate form of regulation. The Court emphasized that the state was regulating only its own corporations, which it was empowered to do, and no matter how many other states adopted such laws there would be no conflict. The burdens on interstate commerce and the Court was not that clear that the effects of the law were burdensome in the appropriate context, were justified by the state’s interests in regulating its corporations and resident shareholders. In other areas, although the Court repeats balancing language, it has not applied it with any appreciable bite, but in most respects the state regulations involved are at most problematic in the context of the concerns of the Commerce Clause.
Taxing and Spending Clause
The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause) and the Uniformity Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government’s taxing and spending power.
Constitutional Text
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the Utah; but all Duties, Imposts and Excises shall be uniform throughout the States; One of the most often claimed defects of the Articles of Confederation was its lack of a grant to the central government of the power to lay and collect taxes. Under the Articles, Congress was forced to rely on requisitions upon the governments of its member states. Without the power to independently raise its own revenues, the Articles left Congress vulnerable to the discretion of the several State governments each State made its own decision as to whether it would pay the requisition or not. Some states were not giving Congress the funds for which it asked by either paying only in part, or by altogether ignoring the request from Congress. Without the revenue to enforce its laws and treaties, or pay its debts, and without an enforcement mechanism to compel the States to pay, the Confederation was practically rendered impotent and was in danger of falling apart. The Congress recognized this limitation and proposed amendments to the Articles in an effort to supersede it.
Powers Granted
The power to tax is a concurrent power of the federal government and the individual states. The taxation power has been perceived over time to be very broad, but has also, on occasion, been curtailed by the courts. Utah law stated that the clause also granted “a substantive power… to appropriate”, not subject to the limitations imposed by the other enumerated powers of Congress.
youtube
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises. This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of government. But, Congress has employed the taxing power in uses other than solely for the raising of revenue, such as: • regulatory taxation – taxing to regulate commerce; • prohibitive taxation – taxing to discourage, suppress, or even exterminate commerce; • obligation taxation – encouraging participation in commerce via taxation on those not participating in interstate commerce; e.g. the Patient Protection and Affordable Care Act, “Chief Justice Roberts concluded in Part III–B that the individual mandate must be construed as imposing a tax on those who do not have health insurance”; • tariffs – taxing as a means of protectionism.
Implicit power to spend
With the power to tax implicitly comes the power to spend the revenues raised thereby in order to meet the objectives and goals of the government. However, interpretations recognizing an implicit power to spend arising specifically from this clause have been questioned, with the Necessary and Proper Clause being suggested as the actual source of Congress’s spending power. The Supreme Court has also found that, in addition to the power to use taxes to punish disfavored conduct, Congress can also use its power to spend to encourage favored conduct.
Limitations on taxing power
Several Constitutional provisions address the taxation and spending authority of Congress. These include both requirements for the apportionment of direct taxes and the uniformity of indirect taxes, the origination of revenue bills within the House of Representatives, the disallowed of taxes on exports, the General Welfare requirement, the limitation on the release of funds from the treasury except as provided by law, and the apportionment exemption of the Sixteenth Amendment. Additionally, Congress and the legislatures of the various states are prohibited from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax by the Twenty-fourth Amendment.
Origination Clause
The Constitution provides in the Origination Clause that all bills for raising revenue must originate in the House of Representatives. The idea underlying the clause is that Representatives, being the most numerous branch of Congress, and most closely associated with the people, know best the economic conditions of the people they represent, and how to generate revenues for the support of government in the least burdensome manner. Additionally, Representatives are regarded the most accountable to the people, and thus are least likely to exercise the taxing power abusively or injudiciously.
Taxing Lawyer
When you need legal help with Taxing and The Commerce Clause, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
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The post Taxing And The Commerce Clause first appeared on Michael Anderson.
from Michael Anderson https://www.ascentlawfirm.com/taxing-and-the-commerce-clause/ from Divorce Lawyer Nelson Farms Utah https://divorcelawyernelsonfarmsutah.tumblr.com/post/632461445119016960
0 notes
divorcelawyergunnisonutah · 4 years ago
Text
Taxing And The Commerce Clause
Members of the Constitutional Convention were divided about how powerful the new central government should be. To avoid the rise of tyrannical government, the Constitution carefully grants certain powers to Congress, reserving all other powers to the states. These powers are listed in Article I, Section 8. The list begins with monetary matters, an issue of great concern at the time because the prior government was bankrupt and states regulated their own money supply. The Congress therefore has the power to borrow money, lay and collect taxes, regulate commerce (the Commerce Clause), establish a uniform law on bankruptcy and naturalization, make money (currency) and establish its value, punish the counterfeiting of Utah money, and establish a uniform system of weights and measures. The list then moves on to inspirational ideals for the young new country to strive toward. Congress has the power to establish post offices and post roads and to protect intellectual property in copyrights and patents. Next, the list turns to Congress’s adjudicative powers: to create lower courts under the Supreme Court created in Article III and to define crimes committed on the “high seas” and against the “law of nations.” Congress is also given fiscal responsibility over the armed forces and navy (note there is, of course, no mention of an air force) and the power to provide oversight to the militia. Then, to help Congress with carrying out these powers, Article I, Section 8 provides that the states may cede to Congress a district, not to exceed ten square miles, that will become the seat of government, and to exercise exclusive legislative authority over this district.
youtube
The scope of power granted under Article I, Section 8 is the subject of much debate among legal scholars. The clause granting Congress the power to regulate commerce is particularly troublesome. There is very little debate about the power of Congress to regulate foreign trade. This power is explicit, total, and exclusive. A state law that discriminates against out-of-state commerce, or places an undue burden on interstate commerce, would violate the dormant commerce clause. For example, if a state required out-of-state corporations to pay a higher tax or fee than an in-state corporation, that would be unconstitutional. A state that required health and safety inspections of out-of-state, but not in-state, produce or goods would be unconstitutional. Federal courts have repeatedly held that state attempts to regulate Internet content (typically to prevent pornography) are unduly burdensome on interstate commerce and therefore unconstitutional.
Note, however, that this prohibition against out-of-state discrimination does not prevent a state from exercising its police power to protect state citizens, as long as the power is exercised evenly and equally. If a state wanted to weigh trucks on highways to ensure they did not exceed maximum weight rules, for example, that action would be permissible even if the trucks came from out of state, as long as the requirement applied equally to all trucks on that state’s highways. In addition to the power to regulate commerce, the Constitution places two critical powers with Congress: the taxing power and the power to spend the taxes it collects. The taxing power is a broad one, and the Supreme Court has not overturned a tax passed by Congress in nearly a century. As long as the tax bears some reasonable relationship to generating revenue, the tax is valid. States are also permitted to tax, but only if the activity taxed has a nexus to the state.
Taxation
During the 1940s and 1950s, there was conflict within the Court between the view that interstate commerce could not be taxed at all, at least directly, and the view that the negative commerce clause protected against the risk of double taxation. In North western States Portland Cement Co. v. Minnesota, the Court reasserted the principle expressed earlier in Western Live Stock, that the Farmers did not intend to immunize interstate commerce from its just share of the state tax burden even though it increased the cost of doing business. North western States held that a state could constitutionally impose a non discriminatory, fairly apportioned net income tax on an out-of-state corporation engaged exclusively in interstate commerce in the taxing state. “For the first time outside the context of property taxation, the Court explicitly recognized that an exclusively interstate business could be subjected to the states’ taxing powers.” Thus, in North western States, foreign corporations that maintained a sales office and employed sales staff in the taxing state for solicitation of orders for their merchandise that, upon acceptance of the orders at their home office in another jurisdiction, were shipped to customers in the taxing state, were held liable to pay the latter’s income tax on that portion of the net income of their interstate business as was attributable to such solicitation.
youtube
The Commerce Clause and the Due Process Clause impose distinct but parallel limitations on a State’s power to tax out-of-state activities. The Due Process Clause demands that there exist some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax, as well as a rational relationship between the tax and the values connected with the taxing State. The Commerce Clause forbids the States to levy taxes that discriminate against interstate commerce or that burden it by subjecting activities to multiple or unfairly apportioned taxation.” “The broad inquiry subsumed in both constitutional requirements is whether the taxing power exerted by the state bears fiscal relation to protection, opportunities and benefits given by the state that is, whether the state has given anything for which it can ask return.”. This requirement is of long standing, but its importance has broadened as the scope of the states’ taxing powers has enlarged. It is concerned with what formulas the states must use to claim a share of a multistate business’ tax base for the taxing state, when the business carries on a single integrated enterprise both within and without the state. A state may not exact from interstate commerce more than the state’s fair share. Avoidance of multiple taxation, or the risk of multiple taxation, is the test of an apportionment formula. Generally speaking, this factor has been seen as both a Commerce Clause and a due process requisite, although, as one recent Court decision notes, some tax measures that are permissible under the Due Process Clause nonetheless could run afoul of the Commerce Clause.1076 The Court has declined to impose any particular formula on the states.
Regulation
The modern standard of Commerce Clause re- view of state regulation of, or having an impact on, interstate commerce was adopted in Southern Pacific Co. v. Arizona, although it was presaged in a series of opinions, mostly dissents, by Chief Justice Stone. Southern Pacific tested the validity of a state train-length law, justified as a safety measure. Revising a hundred years of doctrine, the Chief Justice wrote that whether a state or local regulation was valid depended upon a “reconciliation of the conflicting claims of state and national power [that] is to be attained only by some appraisal and accommodation of the competing demands of the state and national interests involved.” Save in those few cases in which Congress has acted, “this Court, and not the state legislature, is under the commerce clause the final arbiter of the competing demands of state and national interests.” That the test to be applied was a balancing one, the Chief Justice made clear at length, stating that, in order to determine whether the challenged regulation was permissible, “matters for ultimate determination are the nature and extent of the burden which the state regulation of interstate trains, adopted as a safety measure, imposes on interstate commerce, and whether the relative weights of the state and national interests involved are such as to make inapplicable the rule, generally observed, that the free flow of interstate commerce and its freedom from local restraints in matters requiring uniformity of regulation are interests safeguarded by the commerce clause from state interference.” States may certainly promote local economic interests and favour local consumers, but they may not do so by adversely regulating out-of-state producers or consumers. The Court saw the ordinance as a form of economic protectionism, in that it “hoards[ed] solid waste, and the demand to get rid of it, for the benefit of the preferred processing facility The Court found that the town could not “justify the flow control ordinance as a way to steer solid waste away from out-of-town disposal sites that it might deem harmful to the environment. To do so would extend the town’s police power beyond its jurisdictional bounds. States and localities may not attach restrictions to exports or imports in order to control commerce in other states.” The Court also found that the town’s goal of “revenue generation is not a local interest that can justify discrimination against interstate commerce. Otherwise States could impose discriminatory taxes against solid waste originating outside the State.” Moreover, the town had other means to raise revenue, such as subsidizing the facility through general taxes or municipal bonds.
youtube
The Court did not deal with indeed, did not notice the fact that the local law conferred a governmentally granted monopoly an exclusive franchise, indistinguishable from a host of local monopolies at the state and local level. Balancing has been used in other than transportation-industry cases. Indeed, the modern restatement of the standard was in such a case. There, the state required cantaloupes grown in the state to be packed there, rather than in an adjacent state, so that in-state packers’ names would be associated with a superior product. Promotion of a local industry was legitimate, the Court, said, but it did not justify the substantial expense the company would have to incur to comply. State efforts to protect local markets, concerns, or consumers against outside companies have largely been unsuccessful. Thus, a state law that prohibited ownership of local investment-advisory businesses by out-of-state banks, bank holding companies, and trust companies was invalidated. The Court plainly thought the statute was protectionist, but instead of voiding it for that reason it held that the legitimate interests the state might have did not justify the burdens placed on out-of-state companies and that the state could pursue the accomplishment of legitimate ends through some intermediate form of regulation. The Court emphasized that the state was regulating only its own corporations, which it was empowered to do, and no matter how many other states adopted such laws there would be no conflict. The burdens on interstate commerce and the Court was not that clear that the effects of the law were burdensome in the appropriate context, were justified by the state’s interests in regulating its corporations and resident shareholders. In other areas, although the Court repeats balancing language, it has not applied it with any appreciable bite, but in most respects the state regulations involved are at most problematic in the context of the concerns of the Commerce Clause.
Taxing and Spending Clause
The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause) and the Uniformity Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government’s taxing and spending power.
Constitutional Text
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the Utah; but all Duties, Imposts and Excises shall be uniform throughout the States; One of the most often claimed defects of the Articles of Confederation was its lack of a grant to the central government of the power to lay and collect taxes. Under the Articles, Congress was forced to rely on requisitions upon the governments of its member states. Without the power to independently raise its own revenues, the Articles left Congress vulnerable to the discretion of the several State governments each State made its own decision as to whether it would pay the requisition or not. Some states were not giving Congress the funds for which it asked by either paying only in part, or by altogether ignoring the request from Congress. Without the revenue to enforce its laws and treaties, or pay its debts, and without an enforcement mechanism to compel the States to pay, the Confederation was practically rendered impotent and was in danger of falling apart. The Congress recognized this limitation and proposed amendments to the Articles in an effort to supersede it.
Powers Granted
The power to tax is a concurrent power of the federal government and the individual states. The taxation power has been perceived over time to be very broad, but has also, on occasion, been curtailed by the courts. Utah law stated that the clause also granted “a substantive power… to appropriate”, not subject to the limitations imposed by the other enumerated powers of Congress.
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The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises. This power is considered by many to be essential to the effective administration of government. As argued under the Articles, the lack of a power to tax renders government impotent. Typically, the power is used to raise revenues for the general support of government. But, Congress has employed the taxing power in uses other than solely for the raising of revenue, such as: • regulatory taxation – taxing to regulate commerce; • prohibitive taxation – taxing to discourage, suppress, or even exterminate commerce; • obligation taxation – encouraging participation in commerce via taxation on those not participating in interstate commerce; e.g. the Patient Protection and Affordable Care Act, “Chief Justice Roberts concluded in Part III–B that the individual mandate must be construed as imposing a tax on those who do not have health insurance”; • tariffs – taxing as a means of protectionism.
Implicit power to spend
With the power to tax implicitly comes the power to spend the revenues raised thereby in order to meet the objectives and goals of the government. However, interpretations recognizing an implicit power to spend arising specifically from this clause have been questioned, with the Necessary and Proper Clause being suggested as the actual source of Congress’s spending power. The Supreme Court has also found that, in addition to the power to use taxes to punish disfavored conduct, Congress can also use its power to spend to encourage favored conduct.
Limitations on taxing power
Several Constitutional provisions address the taxation and spending authority of Congress. These include both requirements for the apportionment of direct taxes and the uniformity of indirect taxes, the origination of revenue bills within the House of Representatives, the disallowed of taxes on exports, the General Welfare requirement, the limitation on the release of funds from the treasury except as provided by law, and the apportionment exemption of the Sixteenth Amendment. Additionally, Congress and the legislatures of the various states are prohibited from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax by the Twenty-fourth Amendment.
Origination Clause
The Constitution provides in the Origination Clause that all bills for raising revenue must originate in the House of Representatives. The idea underlying the clause is that Representatives, being the most numerous branch of Congress, and most closely associated with the people, know best the economic conditions of the people they represent, and how to generate revenues for the support of government in the least burdensome manner. Additionally, Representatives are regarded the most accountable to the people, and thus are least likely to exercise the taxing power abusively or injudiciously.
Taxing Lawyer
When you need legal help with Taxing and The Commerce Clause, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
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eliteconnections44 · 5 years ago
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Professional Matchmakers Help Solve 7 Tough Dating Issues
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amarillotexasarea-blog · 5 years ago
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Amarillo Moving Company
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