| North American review - 1897 - 808 pages
...may allow deductions for indebtedness, or not allow them. . . . We think that we are safe in saving, that the Fourteenth Amendment was not intended to...the State to adopt an iron rule of equal taxation." In the words of Mr. Justice Field, t " the amendment does not prevent the classification of property... | |
| Law reports, digests, etc - 1891 - 980 pages
...payment of money; it may allow deductions for indebtedness, or not allow them. * * * Wo think that we are safe in saying that the fourteenth amendment...the state to adopt an iron rule of equal taxation." Railroad Co. v. 1'ennsyicania, 134 US 232, 237. 10 Sup. Ct. Rep. 533. "But the amendment does not prevent... | |
| United States. Supreme Court - Law reports, digests, etc - 1892 - 1066 pages
...definition on the subject that would include all cases. They must be decided as they arise. We think thu t we are safe in saying that the fourteenth amendment...supersede all those constitutional provisions and lan-s of some ol«, the states whose object is to secure equal-g ity of taxation,*and which are usually... | |
| Law reports, digests, etc - 1902 - 988 pages
...deductions for indebtedness, or not allow them. . . . We think that we are safe in saying that the 14th It is well known that the states vary materially in their systems of taxation. Each determines for... | |
| Law - 1920 - 932 pages
...respecting classification touching this general subject which long has obtained in this commonwealth. "The Fourteenth Amendment was not intended to compel...the state to adopt an iron rule of equal taxation." Bell's Gap Road Co. v. Pennsylvania, 134 US 232, 237, 10 Sup. Ct. 533, 33 L. Ed. 892. "Hardship, Impolicy... | |
| Law reports, digests, etc - 1902 - 1188 pages
...Mr. Chief Justice Fuller In Glozza v. Tiernan, 148 US 657, 13 Sup. Ct 721, 37 L. Ed. 599, 'that tlie fourteenth amendment was not Intended to compel the state to adopt an iron rule of equal taxation.' The range of the state's power was expressed by Mr. Justice Bradley as follows: 'It may, if It chooses,... | |
| Law reports, digests, etc - 1920 - 956 pages
...practice of our governments, might be obnoxious to the constitutional prohibition. • * » \Ve think that we are safe in saying that the Fourteenth Amendment...the state to adopt an iron rule of equal taxation." All that the law requires la that the classification of the persons who are to be exempt from the operation... | |
| Law reports, digests, etc - 1903 - 1068 pages
...by the fourteenth amendment. The Supreme Court of the United Statee held as follows: "We think that we are safe in saying that the fourteenth amendment...the state to adopt an iron rule of equal taxation." Bell's Gap E. Co. v. Pennsylvania, 134 US 237, 10 Sup. Ct. 535, 33 L. Ed. 892. And our court has repeatedly... | |
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