October Term 2008 · Docket 08-310
Does Alaska's property tax on oil tankers violate the Tonnage Clause?
Polar Tankers argues the city's tax discriminates against its vessels. The city claims the tax is a valid property levy.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Mr. Olson argued no property tax has violated the Tonnage Clause.
Mr. Rothfeld responded to the Court's questions about the tax.
Justice Souter questioned whether other vessels face similar taxes.
Justice Scalia warned that a fragile judgment might result.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
- Official Supreme Court Transcript — file page 3, lines 37-5 — Transcript, file page 3, lines 37-5
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 41-45 — Transcript, file page 4, lines 41-45
- Official Supreme Court Transcript — file page 5, lines 23-31 — Transcript, file page 5, lines 23-31
- Official Supreme Court Transcript — file page 5, lines 5-15 — Transcript, file page 5, lines 5-15
- Official Supreme Court Transcript — file page 6, lines 23-29 — Transcript, file page 6, lines 23-29
- Official Supreme Court Transcript — file page 6, lines 35-39 — Transcript, file page 6, lines 35-39
- Official Supreme Court Transcript — file page 6, lines 7-19 — Transcript, file page 6, lines 7-19
- Official Supreme Court Transcript — file page 7, lines 25-29 — Transcript, file page 7, lines 25-29
- Official Supreme Court Transcript — file page 7, lines 3-9 — Transcript, file page 7, lines 3-9
- Official Supreme Court Transcript — file page 7, lines 31-33 — Transcript, file page 7, lines 31-33
- Official Supreme Court Transcript — file page 7, lines 47-3 — Transcript, file page 7, lines 47-3
- Official Supreme Court Transcript — file page 8, lines 7-17 — Transcript, file page 8, lines 7-17
A citizen's guide to the whole case
What this case is about
Polar Tankers seeks to strike down the city's tax. The city defends the tax as lawful.
Official sources for this section
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
How the case got here
The Supreme Court heard oral argument in this case on April 1, 2009.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
What each side wants
Polar Tankers wants the tax struck down as discriminatory.
The city wants the tax upheld as a valid property levy.
Official sources for this section
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
What each side says
Polar Tankers argues the tax discriminates against its vessels.
The city argues the tax is a standard property levy.
Official sources for this section
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
What the justices asked
Justice Souter asked if taxing only tankers violates the Tonnage Clause.
Justice Scalia asked if a legislative change would invalidate the tax.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 37-5 — Transcript, file page 3, lines 37-5
- Official Supreme Court Transcript — file page 4, lines 41-45 — Transcript, file page 4, lines 41-45
- Official Supreme Court Transcript — file page 5, lines 23-31 — Transcript, file page 5, lines 23-31
- Official Supreme Court Transcript — file page 5, lines 5-15 — Transcript, file page 5, lines 5-15
- Official Supreme Court Transcript — file page 6, lines 23-29 — Transcript, file page 6, lines 23-29
- Official Supreme Court Transcript — file page 6, lines 35-39 — Transcript, file page 6, lines 35-39
- Official Supreme Court Transcript — file page 6, lines 7-19 — Transcript, file page 6, lines 7-19
- Official Supreme Court Transcript — file page 7, lines 25-29 — Transcript, file page 7, lines 25-29
- Official Supreme Court Transcript — file page 7, lines 3-9 — Transcript, file page 7, lines 3-9
- Official Supreme Court Transcript — file page 7, lines 31-33 — Transcript, file page 7, lines 31-33
- Official Supreme Court Transcript — file page 7, lines 47-3 — Transcript, file page 7, lines 47-3
- Official Supreme Court Transcript — file page 8, lines 7-17 — Transcript, file page 8, lines 7-17
Why it matters
This case defines the limits of state property taxes on ships. It affects how states tax commercial vessels.
Official sources for this section
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 37-5 — Transcript, file page 3, lines 37-5
- Official Supreme Court Transcript — file page 3, lines 7-17 — Transcript, file page 3, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 41-45 — Transcript, file page 4, lines 41-45
- Official Supreme Court Transcript — file page 5, lines 23-31 — Transcript, file page 5, lines 23-31
- Official Supreme Court Transcript — file page 5, lines 5-15 — Transcript, file page 5, lines 5-15
- Official Supreme Court Transcript — file page 6, lines 23-29 — Transcript, file page 6, lines 23-29
- Official Supreme Court Transcript — file page 6, lines 35-39 — Transcript, file page 6, lines 35-39
- Official Supreme Court Transcript — file page 6, lines 7-19 — Transcript, file page 6, lines 7-19
- Official Supreme Court Transcript — file page 7, lines 25-29 — Transcript, file page 7, lines 25-29
- Official Supreme Court Transcript — file page 7, lines 3-9 — Transcript, file page 7, lines 3-9
- Official Supreme Court Transcript — file page 7, lines 31-33 — Transcript, file page 7, lines 31-33
- Official Supreme Court Transcript — file page 7, lines 47-3 — Transcript, file page 7, lines 47-3
- Official Supreme Court Transcript — file page 8, lines 7-17 — Transcript, file page 8, lines 7-17
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
- Official Supreme Court Transcript — file page 29, lines 9-21 — Transcript, file page 29, lines 9-21
- Official Supreme Court Transcript — file page 3, lines 19-35 — Transcript, file page 3, lines 19-35
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.