 | Pennsylvania - Taxation - 1904 - 190 pages
...124 different trades and professions, and may vary the rates of exercise upon various products. * * * All such regulations, and those of like character,...unusual character, unknown to the practice of our governments, might be obnoxious to the constitutional prohibition. It would, however, be impracticable... | |
 | Law reports, digests, etc - 1904 - 1082 pages
...for payment of money. It may allow deductions for indebtedness, or not alloic them. [Our italics.] All such regulations, and those of like character,...people of the state in framing their Constitution.' And so Mr. Justice Miller, speaking for the court in Davidson v. Keir (Means, 96 US 97, 24 L. ed. 616,... | |
 | Law - 1904 - 998 pages
...not tax securities for payment of money. It may allow deductions for Indebtedness, or not allow them. All such regulations, and those of like character,...the State Legislature, or the people of the state framing their Constitution." And so Mr. Justice Miller, speaking for the court in Davidson v. New Orleans,... | |
 | Iowa. General Assembly - Iowa - 1904 - 1454 pages
...classification must be natural and not arbitrary." In Bell's Gap Ry. Co. i<. Pennsylvania, it is said: "All 5uch regulations, and those of like character, so long...proceed within reasonable limits and general usage, arc within the discretion of the state legislature, or the people of the state framing their constitution.... | |
 | Ohio. Courts - Law reports, digests, etc - 1905 - 750 pages
...that a large discretion in these respects was vested in the Legislature. Mr. Justice Bradley said: "All such regulations, and those of like character,...framing their Constitution. But clear and hostile discrimination against particular persons and classes, especially such as one of an unusual character,... | |
 | Chin-Yung Yen - African Americans - 1905 - 86 pages
...payment of money ; it may allow deductions for indebtedness, or not allow them. All such regulations so long as they proceed within reasonable limits and...people of the State in framing their Constitution." : The case which holds a classification by amount is Magoun v. Illinois Trust and Savings Bank. In... | |
 | Law reports, digests, etc - 1906 - 1264 pages
...tax securities for the payment of money. It may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character,...people of the state In framing their Constitution." j Graduated or progressive taxation is in- j ornately associated with that of classiflca- ; tion, and... | |
 | Minnesota. State Auditor - 1906 - 674 pages
...tax securities for the payment of money; it may allow deductions for indebtedness or not allow them. All such regulations, and those of like character,...people of the state in framing their constitution." Graduated or progressive taxation is intimately associated with that of classification, and perhaps... | |
 | United States. Supreme Court - Law reports, digests, etc - 1906 - 1434 pages
...as if this were a law creating a direct property tax. Railroad Tax Cases, 8 Sawy. 238, 13 Fed. 733. Clear and hostile discriminations against particular...unusual character, unknown to the practice of our governments, might be obnoxious to the constitutional prohibition. Bell's Gap R. Co. v. Pennsylvania,... | |
 | Tennessee. Supreme Court, William Wilcox Cooke, Joseph Brown Heiskell, Jere Baxter, Benjamin James Lea, George Wesley Pickle, Charles Theodore Cates, Frank Marian Thompson, Charles Le Sueur Cornelius, Roy Hood Beeler - Law reports, digests, etc - 1907 - 832 pages
...may tax visible property and not securities, and may allow or not allow deductions for indebtedness. All such regulations, and those of like character,...people of the State in framing their constitution." And further said Mr. Justice Brown: "The constitution of Louisiana classifies the refiners of sugar... | |
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... different trades and professions, and may vary the rates of excise upon various products; it may tax real estate and personal property in a different manner ; it may tax visible property only, and not tax securities for payment of money ; it may allow... 
