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In the case of Chandler, Governor of Kentucky, et al. v. Wise et al., 1938, the Supreme Court dealt with a dispute over state taxation powers and their impact on interstate commerce. The State of Kentucky had imposed a tax on the gross receipts from transportation services provided by motor carriers operating within its borders - both those based in-state and out-of-state. A group of out-of-state trucking companies challenged this tax as discriminatory and unconstitutional under the Commerce Clause because it placed an undue burden on interstate commerce. The Supreme Court ruled in favor of the trucking companies, finding that while states have broad power to levy taxes for revenue purposes, they cannot do so in a way that discriminates against or unduly burdens interstate commerce. In this case, taxing gross receipts disproportionately impacted out-of-state businesses who did more business across state lines than their local counterparts. This decision reinforced principles established by earlier cases about balancing state rights to raise revenue through taxation with federal protections for free trade among states.
In the dissenting opinion for Chandler, Governor of Kentucky, et al. v. Wise et al., Justice Black argued that the majority's decision to uphold a state law requiring all public employees to swear an oath against supporting any group advocating governmental change by unlawful means was unconstitutional. He believed this violated their First Amendment rights and could potentially lead to political persecution or discrimination based on one's beliefs or associations. Furthermore, he contended that such laws were vague and overly broad in defining what constituted "unlawful" advocacy for government change, which could result in arbitrary enforcement and chilling effects on free speech. Moreover, he asserted that it was not within the Court’s purview to decide whether certain ideas are dangerous; rather its role is only to protect citizens' constitutional rights including freedom of thought and expression regardless of how unorthodox or unpopular those thoughts might be.