 | Indiana - 1921 - 1336 pages
...purposes must be reasonable, not arbitrary, and must rest on some ground of difference having a fair relation to the object of the legislation so that...persons similarly circumstanced shall be treated alike. FS Royster Guano Co. v. Commonwealth of Virginia, 253 US 412, 40 Sup. Ct. 560, 64 L. ed. 989. The jurisdiction... | |
 | Philip Nichols - 1922 - 912 pages
...the classification must be reasonable and not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object...persons similarly circumstanced shall be treated alike. A discriminatory tax law cannot be sustained as a lawful classification if the classification appears... | |
 | 1926 - 1038 pages
...arbitrary, and must rest upon some ground of difference having a fair and substantial re- . lation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike. The latitude of discretion is notably wide in the classification of property for purposes of taxation... | |
 | United States. Supreme Court - 1926 - 810 pages
...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... | |
 | William Smithers Church - 1926 - 1066 pages
...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... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929 - 784 pages
...either case, the classification, in order to be valid, " ' must rest upon some ground of difference having a fair and substantial relation to the object...persons similarly circumstanced shall be treated alike.' Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp. v. Day, 266 US 71, 85; Schlesinger v.... | |
 | United States. Supreme Court - 1931 - 1000 pages
...mean nothing in such a problem. . Classification for taxation must rest upon some ground of difference having a fair and 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, 278... | |
 | 1925 - 524 pages
...that a classification 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 situated shall be treated alike. The court held that the law in question was violative of the equal... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - 144 pages
...within the classification itself.376 But the classification must rest upon some ground or difference having a fair and substantial relation to the object...persons similarly circumstanced shall be treated alike. A State statute taxing its citizens on interest on money loaned outside the State but exempting from... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1937 - 290 pages
...the classification "must be reasonable, not arbitrary, nnd must rest upon some ground of difference having a fair and substantial relation to 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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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. 
