1. private owners of parking garages could be taxed at a higher
rate than a public garages.
2. factual evidence that the taxes could, in some cases, be
passed on to consumers.
3. as a revenue bill, the tax was entitled to a presumption of
4. it is reasonable for private lots and nonresident drivers to
pay for costs of congestion of Pittsburgh.
5. Parkers will wind up paying tax, since privates will raise
their prices: "the city was constitutionally entitled to put
the automobile parker to the choice of using other
transportation or paying the increase.
6. Powell Concurrence: "Today's decision does not foreclose the
possibility that some combination of unreasonably burdensome
taxation and direct compensation by the taxing authority
might amount to a taking of property w/out compensation.