 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.  Railroad Unemployment-insurance System - Page 53by United States. Congress. House. Committee on Interstate and Foreign Commerce - 1938 - 265 pagesFull view - About this book
 | Indiana - Law - 1921 - 1336 pages
...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...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. The jurisdiction... | |
 | Philip Nichols - Electronic books - 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...persons similarly circumstanced shall be treated alike. A discriminatory tax law cannot be sustained as a lawful classification if the classification appears... | |
 | Law reports, digests, etc - 1926 - 1038 pages
...this court establish that they have a wide range of discretion in that regard. But the classification must be reasonable, not arbitrary, and must rest upon...ground of difference having a fair and substantial re- . lation to the object of the legislation, so that all persons similarly circumstanced shall be... | |
 | United States. Supreme Court - Law reports, digests, etc - 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... | |
 | William Smithers Church - Forms (Law) - 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, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1929 - 686 pages
...for purposes of taxation is of wide range and flexibility, provided always, that the classification "must be reasonable, not arbitrary, and must rest...alike." Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp. v. Day, 266 US 71, 85; Schlesinger v. Wisconsin, 270 US 230, 240. That is to say, mere... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 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...alike.' Royster Guano Co. v. Virginia, 253 US 412, 415; Air-way Corp. v. Day, 266 US 71, 85; Schlesinger v. Wisconsin, 270 US 230, 240. That is to say, mere... | |
 | United States. Supreme Court - Courts - 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... | |
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