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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 Selection of Cases on Constitutional Law, Book 2

Eugene Wambaugh - 1915 - 1068 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...
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Public Utilities Reports

Henry Clifford Spurr, Ellsworth Nichols - 1915
..."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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Public Utilities Reports

Henry Clifford Spurr, Ellsworth Nichols - 1915
...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...
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The Pacific Reporter, Volume 154

1916
...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...
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The Pacific Reporter, Volume 154

1916
...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...
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Due Process of Law and the Equal Protection of the Laws: A Treatise Based ...

Hannis Taylor - 1917 - 988 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...
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Cyclopedia of the Law of Private Corporations, Volume 7

William Meade Fletcher - 1919
...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...
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Cumulative Bulletin ... Income Tax Rulings, Issues 4-5

United States. Bureau of Internal Revenue - 1921
...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...
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The Northwestern Reporter, Volume 185

1922
...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...
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Motor Vehicle Transportation

Henry Clifford Spurr - 1922 - 696 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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