 ... 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 2571897Full view - About this book
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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