Uniform

Conforming to one rule, niode, or unvarying standard; affecting, persons and property alike; agreeing with each other; substantially one and the same. See Presumption. ' The National and State constitutions provide that legislation on designated subjects shall be " uniform " in its operation. Thus, "The Congress shall have Power. To establish an uniform Rule of Naturalization, and unifoi-m Laws on the subject of Bankruptcies." " Bankrupt laws are uniform when they allow bankrupts in each of the States the exemption which the Jaws of any particular State allow to debtors upon the levy of an execution, although this may leave bank-, rupts in some States more property than they can retain in others.'. That " all laws of a general nature shall be uniform in their operation " means that such laws shall bear equally, in their burdens and benefits, upon persons standing in the same category.* Every law of a general nature must operate equally ' Westcott V. Middleton, 43 N. J. E. 478 (18S7). = Constitution, Art. I, sec.

8, cl. 4. 3 Be Smith, 2 Woods, 460 (1876); Be Deckert, 10 Baukr. Reg. 4 (I8T8); Be Shipman, 14 id.

670 (1876); Apupon all persops brought within the relations and circumstances provided for. ' A law is uniform when all persons brought within the relation and circumstances provided for are affected alike, when it has a uniform operation upon all within the class upon which it purports to operate.^ Uniformity consists in, the fact that no person or thing, of the description affected, is exempt from the operation of the law.' I All legislation, to a gi-eater or less extent, consists in the creation of categories to which the, provisions of a statute apply.* Uniformity in taxing implies equality in the burden of taxation — uniformity in the itiode of assessment, as well as in the rate of taxation. This uniformity must be co-extensive with the territory to which the law applies, and be extended to all property subject to taxation, so that all may be taxed alike and equally.*, Absolute uniformity may not be attainable in practice, but an approxiulation to it is. possible, and any plain departure from the rule will defeat the tax... Taxes must be levied according to some.fixed rate or rule of apportionment,, so that all persons shall pay the like amount upon similar kinds of property of the same value. " " All Duties, Imposts and Excises shall be uniform throughout the United States." A tax is uniform when it operates with the same force and effect in every place where the subject of it is found.'

See Tax, 8.