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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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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 321 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...limits and general usage, are within the discretion of thc State legislature, or the people of the State in framing theiv constitution." It is insisted in...
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Commentaries on the Law of Municipal Corporations, Volume 4

John Forrest Dillon - 1911 - 3802 pages
...different trades and professions, and may vary the rates of excise upon various products. These exactions, so long as they proceed within reasonable limits and...within the discretion of the State legislature, or of the people of the State in framing their Constitution.3 The Fourteenth Amendment does not require...
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The Income Tax: A Study of the History, Theory and Practice of Income ...

Edwin Robert Anderson Seligman (R. A.) - 1911 - 711 pages
...equality clause of the fourteenth amendment," 1 and proceeded to quote from another recent tax case that " clear and hostile discriminations against particular persons and classes, especially such as are of unusual character, unknown to the practice of government, might be obnoxious to the constitutional...
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The Pacific Reporter, Volume 123

1912
...upon various products; It may tax real estate and personal property In a different manner ; • * * but clear and hostile discriminations against particular...might be obnoxious to the constitutional prohibition." See, also, Connolly v. Union Sewer Pipe Co., 184 US 540, 562, 22 Sup. Ct 431, 46 L. Ed. 679, and Singer...
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Income Tax

1914 - 238 pages
...equality clause of the fourteenth amendment," 1 and proceeded to quote from another recent tax case that " clear and hostile discriminations against particular persons and classes, especially such as are of unusual character, unknown to the practice of government, might be obnoxious to the constitutional...
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Illustrative Cases on Constitutional Law

James Parker Hall - 1914 - 508 pages
...Mr. Justice Bradley, saying, on page 237, 134 US, and page 535, 10 Sup. Ct. (33 L. Ed. 892) : "All such regulations, and those of like character, so...might be obnoxious to the constitutional prohibition." It is, of course, proper that every debtor should pay his debts, and there might be no impropriety...
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Handbuch der Arzneimittellehre

Hermann Nothnagel - 1914 - 947 pages
...reasonable limits, are within the discretion of the legislature ; but clear and hostile discrimination against particular persons and classes, especially...be obnoxious to the constitutional prohibition."" The case under discussion falls directly within the latter part of this statement. Here the legislature...
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Constitutional Law

James Parker Hall - 1915 - 457 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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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 865 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 long...unusual character, unknown to the practice of our government, might be obnoxious to the constitutional prohibition. It would, however, be impracticable...
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Ruling Case Law: As Developed and Established by the Decisions and ..., Volume 6

William Mark McKinney - 1915
...securities for payment of money ; it may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so...classes, especially such as are of an unusual character and unreasonable, would apparently in every case be obnoxious to the constitutional prohibition as...
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