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Tirrell v. Johnston, 86 N.H. 530, 171 A. 641

Facts

Nathan A. Tirrell, a United States rural mail carrier, filed a bill in equity against the Attorney General and the State Treasurer, seeking to enjoin them from prosecuting him for not paying a gasoline road toll. Tirrell argued that he was an agency of the federal government and thus exempt from such charges. The defendants admitted their intention to prosecute but denied the statute's unconstitutionality. The case was transferred to the court for a decision on the merits without ruling on procedural issues.

The bill sets forth that the plaintiff is a United States rural mail carrier; that delivery of the mail is by means of an automobile furnished by the plaintiff at his own expense; and that he has a governmental allowance of 1 cent a mile for the use of his automobile.

Issue

Whether the state can impose a gasoline road toll on a federal employee, and whether such a charge constitutes a tax or a payment for the use of state facilities.

Whether the state can impose a gasoline road toll on a federal employee, and whether such a charge constitutes a tax or a payment for the use of state facilities.

Rule

The court ruled that the charge in question is not a tax but a payment for the use of state highways, which the state has the authority to impose. The court also noted that federal law does not provide immunity from such charges when they are deemed reasonable compensation for the use of state property.

The court ruled that the charge in question is not a tax but a payment for the use of state highways, which the state has the authority to impose.

Analysis

The court analyzed the nature of the gasoline road toll, concluding that it is a charge for the use of state highways rather than a tax. It referenced federal cases that support the state's right to impose reasonable charges for the use of its facilities, emphasizing that the charge does not interfere with federal functions. The court found that the charge is justified as it compensates the state for the wear and tear on its roads caused by the use of motor vehicles.

The court analyzed the nature of the gasoline road toll, concluding that it is a charge for the use of state highways rather than a tax.

Conclusion

The court discharged the bill, ruling that the gasoline road toll is a valid charge for the use of state highways and does not infringe upon federal functions.

The court discharged the bill, ruling that the gasoline road toll is a valid charge for the use of state highways and does not infringe upon federal functions.

Who won?

The State prevailed in this case, as the court upheld the validity of the gasoline road toll, determining it was a reasonable charge for the use of state facilities rather than a tax.

The State prevailed in this case, as the court upheld the validity of the gasoline road toll, determining it was a reasonable charge for the use of state facilities rather than a tax.

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