The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1897-09-04


obligations taken the general designation sub
jec and taxed upon different standard of valuation and with
different method of collection The
corporate and individual obligations might distinguished
in classification which the fact that the
class capable Of conceamen and the fact that they
had of commercial quality and subject
fluctuations in value and in sustaining the constutonay of
the tax, said:
absolute equality is of course unattainabe mere approx
mave equality is all that reasonably be expected
methods collection however
provided bv laws violates no rule
of right if when these methods applied the results
practically uniform. If there substantial uniformity
different the procedure there compliance with the
sttiona provisions when there may be disparity of
results if uniformity is the purpose of the legislature there
substantial compliance Nor classification necessarily based
upon any essential differences the indeed the
dton of various subjects be based upon
of adapaby the methods of upon
mpraccablty of applying the various subjects the
methods to produce just and reasonably uniform results
it be based upon grounded considerations of public
policy.
Hence is that classes of corporations are taxed upon
earnings, others upon capital stock the
asceraned by their annual dividends
tain upon value shares upon their
receipts; the of
their premiums; coal and mining companies at specific for
every of coal mined, etc.
Rea taxation, has been classified seated and
further classification. Collateral inheritances distinguished
from those that direct the former being subject taxation
the latter not Foreign insurance companies have been dstn
gushed from domestic companies and taxed independently and
differently So trades professions cang and even single
have been taxed by Classification and it has been said that
professional be classified physicians lawyers clergy
etc; tradesmen merchants mechanics etc.; and other
persons bankers, manufacturers, and uniform
upon only have been laid in all
these FORMS rated values, dividends profits
premiums on net earnings and gross receipts by
specific specific articles The road bed station houses
rolling stock and equipments of railroad the canal
bed and BERN banks the locks lock houses etc. of canal
pany the banking house place of business of banking
panv withdrawn from the ordinary of general
reached capital stock which has
These classicatons and departures from uniformity in
methods intended simply to bring about Just uniformity
in results
See also D,roch's Appea1 60 Pa 491 4e4 in which
legitimate exercise of the power of taxation
persons and things always have been and consttuonay
be classified No one has ever denied this proposition
otherwise would logically require that all the subjects of taxa
ton well things should be assessed and equal
rate laid od ro1orem Practically no more unequal system
class of persons things matters not whether those
included in it be or whether they reside IN any
particular locality scattered all over the state
In KiHaning Co. Conn., 70 Pa 100, 105, the court
said "Wthout the power classify well as things,
this undesirable inequality cannot be avoided for visible or
tangible things only be classified for taxation, then those
whose wealth that which is not visible tangible
though it beyond the few visible effects of the poorer
citizen will their proper share of the public burden
And among corporations artificial persons the result
will take place. See also North Pdc r. Co. a. Barnes 81 N
w On d. $50, 394.
court upheld special sewing machine companies SAYING
arbitrary arrangement of the same business precisely
into separae classes discriminating to the classes
might not upheld where there reasonable difference
and distinction the legislature is unrestricted in the matter OF
classification
Tn Leicht 4. City of Burlington, 70 la ~ lots WITHIN ue
containing than 10 acres and used Tor agrc
tural and horticultural purposes were exempted from
taxes The found reasonable ground for the
and said:
This made apply specific property nor to
specific persons 1t made apply to certain class OF pro
per and the of such property whoever they might
be- that privileges and mmunes cannot be granted
of citizens But those who happen to be owners OF
class of property do themselves become class IN any
proper They do sustain relation to each other but
property relation They affected by the statute in con
merely of the circumstances which they happen
be. If the law operates upon every person within
and circumstances provided for it sufficient
urged by the plaintiffs be that the distinction
which the legislature has attempted to make between lots
than 10 less purely arbitrary and that Tor
his reason the act have uniform operation
it might provided could be said to
the smaller lots As to