Millard v. Roberts

In Millard v. Roberts, 202 U.S. 429 (1906), the U.S. Supreme Court upheld, against a challenge based on the Origination Clause, laws pertaining to District of Columbia railroads, which were authorized by the Commerce Clause and art. I, § 8, cl. 17.

The challenged tax funded the construction of railroad terminals in D.C., by imposing property taxes. The Court held that the tax was justified to support a massive public works project “demanded for the best interest of the national capital and by the public at large.” Millard, 202 U.S. at 437.