Motor transportation for hire, as indicated earlier in the article, has become a business of large proportions and, like every other business, should be subject to the ordinary business taxes. More particularly, since it is a form of public transportation, it should be subject to the same kinds of taxes that are exacted from other businesses of the public utilities type.
Paul G. Kauper,
STATE TAXATION OF INTERSTATE MOTOR CARRIERS,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol32/iss3/4