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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 Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...Bell's Gap R. Co. v. Pennsylvania, 134 US 232, 237; Southwestern OH Co. v. Texas, 217 US 114, 121-122. Clear and hostile discriminations against particular...character, unknown to the practice of our governments, may be obnoxious to the Constitution, but in view of the imposition of taxes on the operation of filling...
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Proposed Taxation of Individual and Corporate Incomes: Inheritances and ...

United States. Congress. House. Committee on Ways and Means - 1935 - 320 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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Proposed Taxation of Individual and Corporate Incomes, Inheritances and ...

United States. Congress. House. Committee on Ways and Means - 1935 - 353 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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Atlantic Reporter, Volume 108

1920
...system of taxation in all proper and reasonable ways." And in the Bell's Gap Co. Case it was said: "All such regulations, and 'those of like character, so...hostile discriminations against particular persons and classée, especially such as are of an unusual character, unknown to the practice of our governments,...
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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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Atlantic Reporter, Volume 129

1925
...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. » * » We think that we are safe in saying that the Fourteenth Amendment was not intended to compel...
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Public Aids to Transportation...: Published After Expiriation of ..., Volume 2

United States. Office of Federal Coordinator of Transportation - 1938
...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...within the discretion of the State legislature, or of the people of the State In framing their Constitution." o See discussion of "equality" and "uniformity"...
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The Southeastern Reporter, Volume 44

1903
...visible property only, and not securities; may allow or not allow deductions for indebtedness. 'All such regulations and those of like character, so long...people of the state in framing their Constitution.' See, also, Home Ins. Co. v. New York, 134 US 594, 33 L. Ed. 1025, 10 Sup. Ct. 593; St. Louis, IM &...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 14

United States. Office of Commissioner of Internal Revenue - 1912
...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. It is insisted in some of the briefs assailing the validity of this tax that these cases have been...
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United States Supreme Court Reports, Volume 45

United States. Supreme Court - 1921
...deductio&i for indebtedness. "All «-94 94-9T inch regulations, and those of like character, во long at they proceed within reasonable limits and general...legislature or the people of the state in framing their ConstituÍÍ5J tion." See also Home flna. Co. v. New York, 134 U. 8. 594, 33 L. ed. 1025, 10 Sup. Ct....
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