 ... 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
 | Eugene Wambaugh - 1915 - 1106 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." . . . There are three main classes in the Illinois statute, the first... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1915 - 1290 pages
..."Clear and hostile discriminations against particular persons and classes, especially such as are of unusual character, unknown to the practice of our...might be obnoxious to the constitutional prohibition." ' Bell's Gap R. Co. v. Pennsylvania, 134 US 232, 33 L. ed. 892, 10 Sup. Ct Rep. 533. "But it was also... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1915 - 1292 pages
...concerned.' It is also said in the same case that the rule — '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... | |
 | 1916 - 1380 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...people of the state in framing their Constitution." Again, in Home Ins. Co. v. New York, 134 US 594, 10 Sup. Ct. 693, 33 L. Ed. 1025, the question was... | |
 | 1916 - 1372 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...they proceed within reasonable limits and general usnge, are within the discretion of the state legislature, or the people of the state in framing their... | |
 | Hannis Taylor - 1917 - 1038 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, the Court said, be impracticable and unwise to attempt to lay down any general rule... | |
 | William Meade Fletcher - 1919 - 1316 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...unusual character, unknown to the practice of our government, might be obnoxious to the constitutional prohibition. It would, however, be impracticable... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...payment of money. It may allow deductions for indebtedness or not allow them. Such regulations of this character, so long as they proceed within reasonable...limits and general usage, are within the discretion of Congress. There is no precise application of the rule of reasonableness of classification, and the... | |
 | 1922 - 1112 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...they proceed within reasonable limits and general »sage, are within the discretion of the state Legislature, or the people of the state in framing their... | |
 | Henry Clifford Spurr - 1922 - 708 pages
..."Clear and hostile discriminations against particular persons and classes, especially such as are of unusual character, unknown to the practice of our...might be obnoxious to the constitutional prohibition." ' Bell's Gap R. Co. v. Pennsylvania, 134 US 232, 33 L. ed. 892, 10 Sup. Ct. Rep. 533. "But it was also... | |
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