Murphy v. Massachusetts Turnpike Authority
971 N.E.2d 231
Mass.2012Background
- Before 1997 the Authority owned the Turnpike, Boston extension, and Sumner and Callahan Tunnels.
- In 1997 the Legislature placed the Metropolitan Highway System (MHS) under the Authority’s stewardship, creating an integrated system including tolled and nontolled sections.
- The Authority is authorized to charge tolls for transit over or through the MHS and to fix tolls so that, with other revenues, they pay all MHS expenses.
- Tolls were charged on the Boston extension and tolled tunnels but not on the Callahan Tunnel, central artery, or CANA.
- Plaintiffs alleged that about 58% of MHS toll revenues were used to fund nontolled facilities, constituting an unconstitutional tax.
- A trial court dismissed the case; this Court affirmed dismissal, holding tolls are fees and constitutional as applied to the MHS.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Are MHS tolls constitutional fees or taxes under art. 78? | Plaintiffs contend tolls funding nontolled facilities amount to an unconstitutional tax. | Authority tolls are authorized as fees or excise taxes supporting the integrated MHS. | Tolls are fees, not taxes. |
| Do MHS toll revenues used for nontolled facilities violate the dormant Commerce Clause? | Tolls are excessive and burdens interstate commerce, violating the dormant clause and § 1983. | Tolls reflect a fair approximation of use and are not discriminatory or excessive. | Dormant Commerce Clause claim properly dismissed; tolls are valid user fees. |
Key Cases Cited
- Emerson Coll. v. Boston, 391 Mass. 415 (Mass. 1984) (cities may impose charges for public benefits; fees vs. taxes analyzed)
- Silva v. Attleboro, 454 Mass. 165 (Mass. 2009) (fee vs. tax analysis; regulatory charges relevance)
- Mitchell v. Secretary of Admin., 413 Mass. 330 (Mass. 1992) (Art. 78 revenues to be expended for transportation purposes; Legislature power)
- O'Brien v. State Tax Comm’n, 339 Mass. 56 (Mass. 1959) (Legislative power to impose excise taxes for highway costs)
- Portland Bank v. Apthorp, 12 Mass. 252 (Mass. 1815) (historic interpretation of excise/toll concept)