| Philip Nichols - 1922 - 912 páginas
...policy.3 Nevertheless the 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 legislation, so that all persons similarly circumstanced shall be treated alike. A discriminatory tax law cannot... | |
| 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... | |
| 1925 - 524 páginas
...such power, but held that a 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... | |
| 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 to the object of the legislation, so that all persons similarly circumstanced shall be treated alike. A State statute taxing its citizens... | |
| United States. Congress. House. Committee on the Judiciary. Subcommittee No. 3 - 1937 - 224 páginas
...It only requires that the 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,... | |
| United States. Congress. Senate. Committee on the Judiciary - 1937 - 290 páginas
...It only requires that the classification "must be reasonable, not arbitrary, nnd must rest upon some ground of difference having a fair and substantial relation to the object of the legislation, so that all persons simil-irly circumstanced shall be treated alike." Colaute v. Harre)i. 296 US 404.... | |
| United States. Congress. House. Committee on Interstate and Foreign Commerce - 1938 - 280 páginas
...employment. Classification by a 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 legislation so that all persons similarly circumstanced shall be treated alike." Royster Guano Co. v. Virginia,... | |
| United States. Congress. House. Committee on Interstate and Foreign Commerce - 1938 - 290 páginas
...employment. Classification by a 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 legislation so that all persons similarly circumstanced shall be treated alike." Roysler Guano Co. v. Virginia,... | |
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