In ''American Trucking Ass'ns v. Scheiner'', 483 U.S. 266 (1987), the [[U.S. Supreme Court]] struck down two "flat" taxes imposed by Pennsylvania as preconditions to the use of the State's roads by commercial motor vehicles--a "marker fee" and an "axle tax," neither of which varied in amount depending on the number of miles that a particular vehicle traveled within the State.<ref>''See id.'' at 273-274.</ref>
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In '''''American Trucking Ass'ns v. Scheiner''''', 483 U.S. 266 (1987), the [[U.S. Supreme Court]] struck down two "flat" taxes imposed by Pennsylvania as preconditions to the use of the State's roads by commercial motor vehicles--a "marker fee" and an "axle tax," neither of which varied in amount depending on the number of miles that a particular vehicle traveled within the State.<ref>''See id.'' at 273-274.</ref>
The Court offered two bases for its invalidation of the taxes:
The Court offered two bases for its invalidation of the taxes: