Opinions of Counsel Upon the Constitutionality of the License Tax Laws of the S
Opinions of Counsel Upon the Constitutionality of the License Tax Laws of the S
E a Theller
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But, if this were otherwise as regards those articles of the Federal Constitution, the objections arising out of the provi- sions of the State Constitution have unabated force. Taxation cannot be equal which tax- es the same value at a different rate, not, let it be observed, in consequence of a mistake, or imperfect judgment in the assessment for to this all tax laws may be subject but by the operation of the vital principle of the law itseif. Taxation is not uniform which distin- guishes the ...person and the place, and which requires one individual to pay more for the same property than another. To tax the capital of a broker higher than the capital of a steamboat owner, is to destroy all equality in principle, to exempt the use of capital from assessment in one case and to burden it in another, is to create the most odious discrimina- tion. It is admitted that all property may be fairly taxed. It is not denied that per- sons may be taxed ; but one man should not pay a poll-tax of ten dollars, and another five.
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