| Indiana - 1921 - 1336 lapas
...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 - 1922 - 912 lapas
...classification must be reasonable and not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the...persons similarly circumstanced shall be treated alike. A discriminatory tax law cannot be sustained as a lawful classification if the classification appears... | |
| 1926 - 1038 lapas
...arbitrary, and must rest upon some ground of difference having a fair and substantial re- . lation to the object of the legislation, so that all persons similarly circumstanced shall be treated alike. The latitude of discretion is notably wide in the classification of property for purposes of taxation... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1929 - 784 lapas
...case, the classification, in order to be valid, " ' must rest upon some ground of difference having a fair and substantial relation to the object of the...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 v.... | |
| 1925 - 524 lapas
...classification 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 situated shall be treated alike. The court held that the law in question was violative of the equal... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1937 - 144 lapas
...the classification itself.376 But the classification must rest upon some ground or difference having a fair and substantial relation to the object of the...persons similarly circumstanced shall be treated alike. A State statute taxing its citizens on interest on money loaned outside the State but exempting from... | |
| United States. Congress. House. Committee on the Judiciary. Subcommittee No. 3 - 1937 - 224 lapas
...classification "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 similnrly circumstanced shall be treated alike." Colgate v. Harveji, 296 US 404, 422, 423, and cases... | |
| United States. Congress. Senate. Committee on Interstate Commerce - 1938 - 216 lapas
...State statute "must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the...persons similarly circumstanced shall be treated alike." Royster Guano Co. v. Virginia (253 US 412, 415); Colgate v. Harvey (296 US 404, 423). Presumably a... | |
| United States. Congress. House. Committee on Interstate and Foreign Commerce - 1938 - 280 lapas
...State statute "must be reasonable, not arbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the...persons similarly circumstanced shall be treated alike." Royster Guano Co. v. Virginia, 253 US 412, 415; Colgate v. Harvey, 296 US 404, 423. Presumably a State... | |
| United States. Congress. House. Committee on Interstate and Foreign Commerce - 1938 - 290 lapas
...State statute "must be reasonable, notarbitrary, and must rest upon some ground of difference having a fair and substantial relation to the object of the...persons similarly circumstanced shall be treated alike." Roysler Guano Co. v. Virginia, 253 I)'. S. 412, 415; Colgate v. Harvey, 296 US 404, 423. Presumably... | |
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