Fisher v. Oregon (1908)

Fisher v. Oregon (1908) was a court case involving the state of Oregon’s tax system, which taxed railroad property differently depending on whether it was used for local or interstate commerce. The case challenged whether this divided taxation violated the U.S. Constitution's Commerce Clause. The Supreme Court ruled that the state’s approach was unconstitutional because it treated similar properties differently based on their use, conflicting with the principle of uniformity in taxation for interstate trade. This case helped clarify how states must fairly and evenly tax businesses engaged in interstate commerce.