This brings me to my broader point about the collapse of conservative legal theory. Is the electric vehicle tax constitutional? Technically, yes — although it requires some creative historical interpretation to justify it. According to John Brooks, a law professor at Fordham University, the most relevant precedent dates back to a federal tax on horse-drawn carriages in 1794, which the Supreme Court upheld. This tax was part of a series of levies on household items, most notably whiskey. As Brooks explained, when lawmakers rely on laws about horse-drawn carriages to justify modern policies, it’s a sign that they’re charting new legal territory.
The Historical Context
The tax on horse-drawn carriages, established in 1794, was part of a broader set of taxes imposed by the federal government. This tax was controversial and faced legal challenges, but it was ultimately upheld by the Supreme Court. The precedent set by this tax has been used to justify subsequent taxes on various goods and services.
Implications for Modern Law
The use of historical precedents like the carriage tax to justify modern laws, such as the EV tax, highlights the evolving nature of constitutional interpretation. It demonstrates how legal frameworks established centuries ago continue to influence contemporary policy decisions. As lawmakers continue to push the boundaries of existing legal theories, they must navigate the complex interplay between historical precedent and modern constitutional law.
