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Commonwealth Edison Co. v. Montana
''Commonwealth Edison Co. v. Montana'', 453 U.S. 609 (1981) is a 6-to-3 ruling by the Supreme Court of the United States that held that a severance tax in Montana does not violate the Commerce Clause or the Supremacy Clause of the United States Constitution.〔Elison, Larry M. and Snyder, Fritz. ''The Montana State Constitution: A Reference Guide.'' Santa Barbara, Calif.: Greenwood Publishing Group, 2001. ISBN 0-313-27346-4〕
==Background==
In 1975, concerned that Montana was a "stereotypical colonial state"〔Elison and Snyder, ''The Montana State Constitution: A Reference Guide,'' 2001, p. 174.〕 with little economic development whose natural resources would be extracted and the state left with severe environmental degradation, the Montana State Legislature enacted a severance tax on each ton of coal mined in the state.〔Mathew, Hal. "Montana Looks to Days When Coal Is Gone." ''Los Angeles Times.'' May 6, 1979; "Plundered Butte Stands As A Warning to the West." ''The Spokesman-Review.'' June 24, 1979.〕 Then-Governor Tom Judge called the statute "the most significant piece of legislation enacted in Montana in this century."〔Malone, Michael P.; Roeder, Richard B.; and Lang, William L. ''Montana: A History of Two Centuries.'' 2d rev. ed. Seattle: University of Washington Press, 2003. ISBN 0-295-97129-0〕 It was attacked in a RAND Corporation study (partly financed by the National Academies of Science) as excessive.〔"Coal Tax Found Excessive In Great Plains States." ''Associated Press.'' November 28, 1976.〕 An amendment was proposed and adopted in 1976 requiring that at least one-fourth of the coal severance tax be deposited into a Permanent Coal Tax Trust Fund and that, after 1979, at least half the tax revenues be deposited into the fund.〔 The fund could not be tapped unless three-fourths of each chamber of the state legislature voted to do so.〔〔Merrill-Maker, Andrea. ''Montana Almanac.'' 2d ed. Guilford, Conn.: Globe Pequot, 2005. ISBN 0-7627-3655-0〕 The tax, levied on the cost "at the mine mouth," varied depending on the market value of the coal, the coal's energy content, and the method of extraction.〔Coal Tax Oversight Subcommittee. Montana Legislature. ''Reappraising Montana's Coal Severance Tax: Report and Recommendations of Coal Tax Oversight Subcommittee.'' Helena, Mont.: Montana Legislative Council, November 1984.〕 Generally speaking, most sub-bituminous coal was taxed at a rate of 30% and lignite coal at 20%.〔
Coal producers in Montana and 11 out-of-state utilities (including Commonwealth Edison) challenged the constitutionality of the severance tax, arguing it was invalid under the Commerce and Supremacy Clauses of the U.S. Constitution.〔"Coal Tax Legal Aid Sought." ''Associated Press.'' April 19, 1978; "Coal Tax Fight Looms." ''Associated Press.'' May 1, 1978; "Utilities File Suit Over Tax On Coal." ''Associated Press.'' June 21, 1978; "State Initiates Coal Tax Defense." ''Associated Press.'' September 9, 1978.〕 The Montana state district court for Lewis and Clark County dismissed the complaint in July 1979.〔"State in 'Strong Position' to Meet Appeals." ''Associated Press.'' July 28, 1979.〕 Montana State Attorney General Mike Greely hailed the decision, declaring "Montana will never again roll over and play dead when big outside interests decide to take our resources."〔 The plaintiffs appealed to the Montana Supreme Court. Additional Midwestern utilities joined the suit, claiming that the state of Montana was acting like OPEC and accusing Montanans of being "blue-eyed Arabs".〔〔"Montana Unfairly Profits, Coal Users Say of Tax." ''Chicago Tribune.'' April 20, 1980; "U.S. Coal States Study OPEC's Ways of Raising Revenues." ''Los Angeles Times.'' September 15, 1980; Light, Alfred R. "Drawing the Wagons into a Circle: Sectionalism and Energy Politics." ''Publius.'' 1978; (McClure, Charles E. Jr. "Tax Exporting and the Commerce Clause: Reflections on Commonwealth Edison." ) NBER Working Paper No. W0746. Washington, D.C.: National Bureau of Economic Research, July 1983; Shaviro, Daniel. "An Economic and Political Look at Federalism in Taxation." ''Michigan Law Review.'' 1992.〕 The Montana Supreme Court upheld the tax's constitutionality on July 17, 1980.〔"Coal, Utility Interests Appeal Severance Tax. ''Associated Press.'' October 17, 1980.〕 The utilities appealed, and the U.S. Supreme Court granted certiorari in December 1980.〔"Supreme Court Will Rule on Right of Access to Federal Contractor Records." ''Los Angeles Times.'' December 9, 1980; "Court to Study State Tax on Exported Coal." ''New York Times.'' December 9, 1980.〕〔''Commonwealth Edison Co. v. Montana,'' 449 U.S. 1033 (1980).〕
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