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" It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries and the property of charitable institutions. It may impose different specific taxes upon different -trades and professions, and may vary the... "
The New York Supplement - Page 100
1926
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 358

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1959 - 926 pages
...schemes of state taxation. The ALLIED STORES OF OHIO v. BOWERS. 527 522 Opinion of the Court. State may impose different specific taxes upon different trades and professions and may vary the rate of excise upon various products. It is not required to resort to close distinctions or to maintain...
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The Oklahoma Law Journal, Volume 14

1915 - 364 pages
...from any taxation at all, such as churches, libraries and the property of charitable institutions. It may impose different specific taxes upon different...man,ner; it may tax visible property only, and not tax secniitiea for payment of money; it may allow deductions for indebtedness or not allow them. All such...
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Revenue Act of 1975 (Council Act No. 1-34): Hearings and Disposition Before ...

United States. Congress. House. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1975 - 560 pages
...the flexibility and variety that are appropriate to reasonable schemes of state taxation. The State may impose different specific taxes upon different trades and professions and may vary the rate of excise upon various products. It is not required to resort to close distinctions or to maintain...
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Reports of Cases Determined in the Supreme Court of the ..., Volume 36

Philippines. Supreme Court - 1919 - 1194 pages
...from any taxation at all, such as churches, libraries and the property of charitable institutions. It may impose different specific taxes upon different...trades and professions, and may vary the rates of exercise United States vs. Lint. upon various products ; it may tax real estate and personal property...
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Tax Rules Governing Private Foundations: Hearings Before the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1984 - 1072 pages
...on individuals) . State legislatures and Congress have wide discretion in the laying of their taxes, may impose different specific taxes upon different trades and professions and may vary the rate of excise upon various products, so long as the classifications bear a rational relationship to...
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Handbook on Taxation

W. Bartley Hildreth - 1999 - 1026 pages
...in devising their fiscal systems to ensure revenue and foster their local interests . . . The State may impose different specific taxes upon different trades and professions and may vary the rate of excise upon various products. It is not required to resort to close distinctions or to maintain...
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Paul Robeson Speaks: Writings, Speeches, and Interviews, a Centennial ...

Paul Robeson - 1978 - 646 pages
...from any taxation at all, such as churches, libraries, and the property of charitable institutions. It may impose different specific taxes upon different...allow deductions for indebtedness or not allow them. Such was the reasoning in Bells' Gap Railroad Company and Pennsylvania.29 A very interesting case in...
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The North American Review, Volume 165

1897 - 816 pages
...property from taxation at all, such as churches, libraries, and tbe property of charitable institutions. It may impose different specific taxes upon different...allow deductions for indebtedness, or not allow them. . . . We think that we are safe in saving, that the Fourteenth Amendment was not intended to compel...
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