 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 - Página 511925Visualização integral - Acerca deste livro
 | Philip Nichols - 1922 - 912 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 páginas
...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 - 1931 - 1000 páginas
...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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1936 - 144 páginas
...equality within the classification itself.376 But the classification must rest upon some ground or difference having a fair and substantial relation...of the legislation, so that all persons similarly circumstanced shall be treated alike. A State statute taxing its citizens on interest on money loaned... | |
 | United States. Congress. House. Committee on the Judiciary. Subcommittee No. 3 - 1937 - 224 páginas
...states from resorting to clnssifieation for the purposes of legislation. It only requires that the classification "must be reasonable, not arbitrary,...the object of the legislation, so that all persons similnrly circumstanced shall be treated alike." Colgate v. Harveji, 296 US 404, 422, 423, and cases... | |
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