| Indiana - 1921 - 1336 էջ
...purposes must be reasonable, not arbitrary, and must rest on some ground of difference having a fair relation to the object of the legislation so that...all persons similarly circumstanced shall be treated alike. FS Royster Guano Co. v. Commonwealth of Virginia, 253 US 412, 40 Sup. Ct. 560, 64 L. ed. 989.... | |
| Philip Nichols - 1922 - 912 էջ
...or total exemptions upon grounds of policy.3 Nevertheless the classification must be reasonable and not arbitrary, and must rest upon some ground of difference...all persons similarly circumstanced shall be treated alike. A discriminatory tax law cannot be sustained as a lawful classification if the classification... | |
| 1926 - 1038 էջ
...decisions of this court establish that they have a wide range of discretion in that regard. But the classification must be reasonable, not arbitrary,...ground of difference having a fair and substantial re- . lation to the object of the legislation, so that all persons similarly circumstanced shall be... | |
| William Smithers Church - 1926 - 1066 էջ
...classification are treated with equality and provided further that the classification itself be rested upon some ground of difference having a fair and substantial relation to the object of the legislation. — Stebbins v. Riley, 268 US 137, 69 L. Ed. 884, 45 Sup. Ct. Rep. 424, 426. may levy a tax upon the... | |
| United States. Supreme Court - 1926 - 810 էջ
...classification are treated with equality and provided further that the classification itself be rested upon some ground of difference having a fair and substantial relation to the object of the legislation. Magoun v. Illinois Trust & Savings Bank, supra; FS Royster Guano Co. v. Virginia, 253 US 412. " It... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929 - 686 էջ
...state to classify for purposes of taxation is of wide range and flexibility, provided always, that the classification "must be reasonable, not arbitrary,...all persons similarly circumstanced shall be treated alike." Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp. v. Day, 266 US 71, 85; Schlesinger... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929 - 784 էջ
...corporation as against the individual. In either case, the classification, in order to be valid, " ' must rest upon some ground of difference having a...all persons similarly circumstanced shall be treated alike.' Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp. v. Day, 266 US 71, 85; Schlesinger... | |
| United States. Supreme Court - 1931 - 1000 էջ
...based upon gross assets. Gross assets mean nothing in such a problem. . Classification for taxation must rest upon some ground of difference having a...substantial relation to the object of the legislation. Stebbins v. Riley, 268 US 137; Air-Way Electric Co. v. Day, 266 US 71 ; Liggett Co. v. Baldridge, 278... | |
| 1925 - 524 էջ
...property for the purposes of taxation. The court conceded that the state has such power, but held that a classification must be reasonable, not arbitrary,...of the legislation, so that all persons similarly situated shall be treated alike. The court held that the law in question was violative of the equal... | |
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