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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... "
The Supreme Court Reporter - Page 257
1897
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Lawyers' Reports Annotated, Book 60

1903
...discriminations," cautiously remarked Mr. Justice Bradley, "against particular persons and classes, especially euch as are of an unusual character unknown to the practice...might be obnoxious to the constitutional prohibition," ic, against denying the equal protection of the laws. Bell's Gap R. Co. v. Pennsylvania, 134 US 232,...
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A Treatise on the Power of Taxation, State and Federal, in the United States

Frederick Newton Judson - 1903 - 868 pages
...necessarily this power must have a wide range of discretion. It is not without limitation, of course. ' Clear and hostile discriminations against particular persons and classes, especially such as are of unusual character, unknown to the practice of our governments, might be obnoxious to the constitutional...
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Acts of the General Assembly of Pennsylvania Under which Revenue is ...

Pennsylvania - 1904 - 178 pages
...different trades and professions, and may vary the rates of exercise upon various products. * * * All such regulations, and those of like character, so...might be obnoxious to the constitutional prohibition. It would, however, be impracticable and unwise to attempt to lay down any general rule or definition...
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Lawyers' Reports Annotated, Book 63

1904
...payment of money. It may allow deductions for indebtedness, or not alloic them. [Our italics.] All such regulations, and those of like character, so...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,...
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Judicial and Statutory Definitions of Words and Phrases, Volume 3

1904 - 7839 pages
...tax securities for payment of money. It may allow deductions for Indebtedness, or not allow them. All such regulations, and those of like character, so...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,...
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Legislative Documents, Volume 3

Iowa. General Assembly - 1904
...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....
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The Ohio Nisi Prius Reports, Volume 2

Ohio. Courts - 1905
...a large discretion in these respects was vested in the Legislature. Mr. Justice Bradley said: "All such regulations, and those of like character, so...framing their Constitution. But clear and hostile discrimination against particular persons and classes, especially such as one of an unusual character,...
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Rights of Citizens and Persons Under the Fourteenth Amendment

Chin-Yung Yen - 1905 - 70 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...
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The Northwestern Reporter, Volume 106

1906
...securities for the payment of money. It may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so...people of the state In framing their Constitution." j Graduated or progressive taxation is in- j ornately associated with that of classiflca- ; tion, and...
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Report of the State Auditor ...

Minnesota. State Auditor - 1906
...securities for the payment of money; it may allow deductions for indebtedness or not allow them. All such regulations, and those of like character, so...people of the state in framing their constitution." Graduated or progressive taxation is intimately associated with that of classification, and perhaps...
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