The minority in this case felt that while it was discriminatory, it was not protectionist in nature and that the arguments presented above only had a "superficial plausibility". The scheme was viewed as structured as it is for convenience of collection of the fee, as there were fewer wholesalers than retailers. The minority noted that if the Act were structured such that the collections occurred wholly at the retail level, the economic impact would be identical - the only difference being that the tax would be more difficult to collect.