Railway Express Agency v. Virginia (358 U.S. 434)/Concurrence Harlan

Mr. Justice HARLAN, concurring.

I share the reservations of Mr. Justice BRENNAN as to the propriety of considering the tax described in the opinion of the Court as a property tax. I find myself unable, however, to distinguish in any constitutional sense the 'in lieu' tax here involved from similar levies the validity of which has been sustained as applied to interstate enterprises in the line of cases cited in the Court's opinion, and therefore join the opinion.