The State of X imposes a tax on the income of any person domiciled in that state. The amount of…

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 apercentage of the income the domiciliary receives. The state constitution requires that state government have a balancedbudget, 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 theincome of all domiciliaries who were not citizens of the United States. Guy, a citizen of Switzerland who was admitted forpermanent residence in the United States and whose domicile was in State X, refused to pay to State X tax authorities the onepercent surcharge on his income. State X prosecuted Guy under a statute making it a criminal offense to willfully refuse to paytaxes 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 thestate, the court should ruleA 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 thehighest magnitude.D for the state, because payment of taxes is an essential attribute of participation in the political process.