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OCR: rate -by the United States -and that local thead' taxes will yor be permitted to inhibit the flow of interstate COIn- merec and the growth and development fransporta- tion Rep No. 93d Cong. Sess [hereinafter "Senate Report"], teprinted 1973 434 1446 1435 Congress was furthermore concerned that head AY revenucs ""would not he eanmarked for airport development. but would be used gain financial wind- falls. 1446 Like this Court Evarsvilie 405 U.S 714. Congress also deemed 11 irrelevant whether the taxes are paid by the passenger the airline noting that "[wJhether the pussenger pays the head tax or whether absorbed by the airlines, the end result raise the cost J0 air travel, because "riln the end. increase would have LO be implenented. Senate Report, 1973 U.S.C.C 1451 Significantly the AHTA w ...