 must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike.  The Business Law Journal - Page 511925Full view - About this book
 | Philip Nichols - 1922 - 912 pages
...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...of the legislation, so that all persons similarly circumstanced shall be treated alike. A discriminatory tax law cannot be sustained as a lawful classification... | |
 | 1926 - 1038 pages
...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 pages
...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 pages
...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 - 688 pages
...state to classify for purposes of taxation is of wide range and flexibility, provided always, that the classification "must be reasonable, not arbitrary,...of the legislation, so that all persons similarly circumstanced shall be treated alike." Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp.... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929 - 784 pages
...corporation as against the individual. In either case, the classification, in order to be valid, " ' must rest upon some ground of difference having a...of the legislation, so that all persons similarly circumstanced shall be treated alike.' Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp.... | |
 | United States. Supreme Court - 1929 - 940 pages
...corporation as against the individual. In either case, the classification, in order to be valid, " 'must rest upon some ground of difference having a...of the legislation, so that all persons similarly circumstanced shall be treated alike.' F. S. Royster Guano Co. v. Virginia, 253 US 412, 415, 64 L.... | |
 | United States. Supreme Court - 1931 - 1000 pages
...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... | |
 | 1929 - 556 pages
...the corporation as against the individual. In either case, the classification, in order to be valid, 'must rest upon some ground of difference having a...of the legislation, so that all persons similarly circumstanced shall be treated alike.' * * * "By the terms of the statute here under consideration,... | |
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