The state of x imposes a tax on the income of any person domiciled in
The State of X imposes a tax on the income of any person domiciled in that state. The amount of the tax is determined as a
percentage of the income the domiciliary receives. The state constitution requires that state government have a balanced
budget, that is, expenditures authorized by the legislature in its annual budget bill cannot exceed projected revenues.
Projecting a shortfall of state income for the next fiscal year, the state legislature imposed a one percent surcharge on the
income of all domiciliaries who were not citizens of the United States. Guy, a citizen of Switzerland who was admitted for
permanent residence in the United States and whose domicile was in State X, refused to pay to State X tax authorities the one
percent surcharge on his income. State X prosecuted Guy under a statute making it a criminal offense to willfully refuse to pay
taxes owed to the state.
If Guy asserts as a defense in this prosecution that the one percent tax surcharge is invalid, and thus he does not owe it to the
state, the court should rule
A for Guy, since to tax aliens a greater amount than citizens for the same income constitutes a denial of the equal protection of the laws.
B for Guy, because a tax based solely on alienage intrudes into foreign policy concerns, an area of exclusive federal authority.
C for the state, because the state constitutional mandate to balance state government income and expenditures is an interest of the
D for the state, because payment of taxes is an essential attribute of participation in the political process.