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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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United States Supreme Court Reports, Volume 50; Volumes 199-202

United States. Supreme Court - 1906
...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...might be obnoxious to the constitutional prohibition. Bell's Gap R. Co. v. Pennsylvania, 134 U. S. 232-237, 33 L. ed. 892-895, 10 Sup. Ct Rep. 33. Inheritance...
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Federal Anti-trust Decisions: 1890-1912

1907
...visible property only and not securities; may allow or not allow deductions for indebtedness. 'All such regulations, and those of like character, so...people- of the State in framing their constitution.'" Again : " The discrimination is obviously intended as an encouragement to agriculture, and does not...
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Reports of Cases Argued and Determined in the Supreme Court of ..., Volume 116

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 - 1907
...tax visible property and not securities, and may allow or not allow deductions for indebtedness. All such regulations, and those of like character, so...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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Wisconsin Reports: Cases Determined in the Supreme Court of ..., Volume 128

Wisconsin. Supreme Court, Abram Daniel Smith, Philip Loring Spooner, Obadiah Milton Conover, Frederic King Conover, Frederick William Arthur, Frederick C. Seibold - 1907
...visible property and not tax securities, and may allow or not allow deductions for indebtedness. All such regulations, and those of like character, so long as they proceed within reasonable lines and general usage, are within the discretion of the state legislature, or the people of the state...
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Report of the Commission on Taxation Appointed Under No. 501 of the Acts and ...

Vermont. Commission on taxation - 1908 - 115 pages
...securities for payment of money ; it may allow deductions for indebtedness, or not allow them. 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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Federal Procedure at Law: A Treatise on the Procedure in Suits at ..., Volume 1

Chrisenberry Lee Bates - 1908 - 1071 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...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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Biennial Report of the Minnesota Tax Commission to the Governor and ...

Minnesota Tax Commission (1907-1939) - 1908
...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...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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United States Constitutional History and Law

Albert Hutchinson Putney - 1908 - 599 pages
...Cii.xi-i, 11." US 3'L'1. ihe attempted classification, anil is not a mere arbitrary selection. "iS "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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The Constitution of the United States: Its History Application and ..., Volume 2

David Kemper Watson - 1910 - 1959 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...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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Constitutional Law: General Conceptions, Fundamental Rights, Liberty and ...

James Parker Hall - 1910 - 408 pages
...securities for payment of money ; it may allow deductions for indebtedness, or not allow them. "All such regulations, and those of like character, so...might be obnoxious to the constitutional prohibition" (54). "The power of the legislature over the subject of taxation, except as limited by constitutional...
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