classification in state taxation
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 229 U.S. 322 - Citizens' Telephone Co. v. Fuller · 1913Most cited · 185 citing opinions
in taxation there is a broader power of classification than in some other exercises of legislation... Granting the power of classification, we must grant government the right to select the differences upon which the classification shall be based, and they need not be great or conspicuous... The state is not bound by any rigid equality. This is the rule; its limitation is that it must not be exercised in 'clear and hostile discriminations between particular persons and classes.