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" must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 72
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1972
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The New York Supplement, Volume 211

Law reports, digests, etc - 1926 - 1038 pages
...decisions of this court establish that they have a wide range of discretion in that regard. But the classification must be reasonable, not arbitrary,...ground of difference having a fair and substantial re- . lation to the object of the legislation, so that all persons similarly circumstanced shall be...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 268

United States. Supreme Court - Law reports, digests, etc - 1926 - 810 pages
...classification are treated with equality and provided further that the classification itself be rested upon some ground of difference having a fair and substantial relation to the object of the legislation. Magoun v. Illinois Trust & Savings Bank, supra; FS Royster Guano Co. v. Virginia, 253 US 412. " It...
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New Probate Law and Practice, with Annotations and Forms: For Use in Alaska ...

William Smithers Church - Forms (Law) - 1926 - 1066 pages
...classification are treated with equality and provided further that the classification itself be rested upon some ground of difference having a fair and substantial relation to the object of the legislation. — Stebbins v. Riley, 268 US 137, 69 L. Ed. 884, 45 Sup. Ct. Rep. 424, 426. may levy a tax upon the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1931 - 1004 pages
...be based upon gross assets. Gross assets mean nothing in such a problem. Classification for taxation must rest upon some ground of difference having a...substantial relation to the object of the legislation. Stebbins v. Riley, 268 US 137 ; Air-Way Electric Co. v. Day, 266 US 71 ; Liggett Co. v. Baldridge,...
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The Business Law Journal, Volume 5

Commercial law - 1925 - 524 pages
...property for the purposes of taxation. The court conceded that the state has such power, but held that a classification must be reasonable, not arbitrary,...of the legislation, so that all persons similarly situated shall be treated alike. The court held that the law in question was violative of the equal...
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Resale Price Maintenance: Hearing Before Subcommittee No. 3 of the Committee ...

United States. Congress. House. Committee on the Judiciary. Subcommittee No. 3 - Prices - 1937 - 224 pages
...states from resorting to clnssifieation for the purposes of legislation. It only requires that the classification "must be reasonable, not arbitrary,...the object of the legislation, so that all persons similnrly circumstanced shall be treated alike." Colgate v. Harveji, 296 US 404, 422, 423, and cases...
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Hearings, Reports and Prints of the Senate Committee on the Judiciary

United States. Congress. Senate. Committee on the Judiciary - Administrative procedure - 1937 - 290 pages
...purposes of legislation. It only requires that the classification "must be reasonable, not arbitrary, nnd must rest upon some ground of difference having a...the object of the legislation, so that all persons simil-irly circumstanced shall be treated alike." Colaute v. Harre)i. 296 US 404. 422. 423, and cases...
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Report of the Federal Trade Commission on Resale Price Maintenance

United States. Federal Trade Commission - Price maintenance - 1945 - 946 pages
...States from resorting to classification for purposes of legislation; that it requires only that the classification “must be reasonable, not arbitrary,...legislation, so that all persons similarly circumstanced qhall be treated alike.” ‘ Sufficiency of phrase “fair a¿iv1 open oompetition.”—Regarding...
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Unemployment Compensation Interpretation Service ..., Volume 6, Issues 8-12

United States. Bureau of Employment Security - Unemployment insurance - 1943 - 1034 pages
...uniform, or prevents classification for the purposes of legislation. The classification must however, "be reasonable, not arbitrary, and must rest upon some ground of difference having n fair and substantial relation to the object of the legislation, so that all persons similarly circumstanced...
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Tax Treatment of Earnings of Cooperatives: Hearings, Eighty-sixth Congress ...

United States. Congress. House. Committee on Ways and Means - Cooperative Societies - 1960 - 470 pages
...tax advantages, it said that the classifications must be reasonable, not arbitrary, and must rest on some ground of difference having a fair and substantial...the object of the legislation so that all persons and corporations similarly circumstanced shall be treated alike ; 9 and that to be uniform a tax (on...
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