Equal and uniform taxation

Taxes are said to be "equal and uniform" when no person or class of persons in the taxing district, whether it be a state, county, or city, is taxed at a different rate than are other persons in the same district upon the same value or the same thing, and where the objects of taxation are the same, by whomsoever owned or whatsoever they may be.

Norris v. Waco, 57 Tex. 64i; People v. Whyler, 41 Cal. 355; The Railroad Tax Cases (C. C.) 13 Fed. 733 ; Ottawa County v. Nelson, 19 Kan. 239.