Tolls are often erroneously labeled “taxes,” but a recent lawsuit in Massachusetts actually sought to have some of the tolls collected there deemed as illegal taxes.
The Supreme Judicial Court, however, unanimously agreed that tolls are fees, not taxes.
"Where, as here, a public authority manages an integrated system of roadways, bridges, and tunnels, and chooses to impose tolls on only some of the roadways and tunnels in an amount sufficient to support the entire integrated system, its purpose does not shift from expense reimbursement to revenue raising simply because the toll revenues exceed the cost of maintaining only the tolled portions of the integrated system," Justice Ralph Gants wrote for the court.
"Nor must every road, bridge, and tunnel in an integrated system of roadway, bridges, and tunnels be tolled to enable the tolls collected to support the expenses of the entire integrated system without being deemed taxes," he wrote.
I couldn't have put it better myself.
The Supreme Judicial Court, however, unanimously agreed that tolls are fees, not taxes.
"Where, as here, a public authority manages an integrated system of roadways, bridges, and tunnels, and chooses to impose tolls on only some of the roadways and tunnels in an amount sufficient to support the entire integrated system, its purpose does not shift from expense reimbursement to revenue raising simply because the toll revenues exceed the cost of maintaining only the tolled portions of the integrated system," Justice Ralph Gants wrote for the court.
"Nor must every road, bridge, and tunnel in an integrated system of roadway, bridges, and tunnels be tolled to enable the tolls collected to support the expenses of the entire integrated system without being deemed taxes," he wrote.
I couldn't have put it better myself.
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