During a brief to the appeals court, Port Authority’s General Counsel stated, “Passenger vessels need dock facilities—some place to land. As most vessel operators do not own such facilities, they must negotiate and pay for their use. Many such facilities are owned or controlled by port authorities or other local government entities. These authorities generally have the power to assess user fees on the vessel or its passengers (or both). The temptation to over-assess is especially strong during times of financial crisis, when local governments face budget shortfalls that are politically and economically difficult to meet by increasing local taxes.”