uniform

equal and uniform' in the sense now asserted by the opponents of the tax, the words 'throughout the United States,' are deprived of all real significance, and sustaining the contention must hence lead to a disregard of the elementary canon of construction which requires that effect be given to each word of the Constitution.

Conforming to one rule, mode, or unvarying standard; agreeing with each other; substantially one and the same; not different at different times or places; applicable to all places or divisions of a country. A law is uniform when all persons brought within the relation and circumstances provided for are affected alike; when it has uniform operation upon all within the class upon which it purports to operate. 266 111. 887.

Conforming to one rule or standard.

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.

Several of the state constitutions contain provisions that acts of the legislatures shall be uniform in their operation. On this subject see Sedgw. Stat. §• Const. Law, 502, 503, note. By that provision of the constitution of California which prescribes that " all laws of this oharaeter.should, as nearly as possible, affect persons and property alike. A revenue law which is literally egoal in its operation is impossible. People v. Coleman, 4 Cal. 46. The constitutional prorision that all laws " of a general nature " *hall be " uniform in their operation," intends that the effect of such laws shall be the same upon all persons standing in the same category, such category depending upon the facts in each case; and this provision does not therefore forbid the passage by the legislature of a special law in derogation of, or in the nature of an exception to the operation of, a general statute; it being an office of the legislature to determine whether the facts constitute a proper exception to the general act. People v. Judge, 17 Cal. 547. The provision of Iowa Const, art. 1, § 6, that all acts of a general nature shall have a uniform operation, refers to the practical working and effect of a law. Geebrick v. State, 5 Iowa, 491. The statute of Iowa which provides that all actions against persons who are shown to be in the actual military service of the United States, shall stand continued during such actual service, does not conflict with the provision that all laws of a general nature shall have a uniform operation. Mc Cormick v. Eusch, 15 Iowa, 127. A statute is general and uniform in its operation when it operates equally upon all persons who are brought within the relations and circumstances provided for. Mc Aunich v. Mississippi, &c. K. E. Co., 20 Iowa, 3.38. That an act giving courts of a designated class jurisdiction over specified offences in some only of the counties of the state is not uniform, see Kelley v. State, 6 Ohio St. 269. A constitutional requirement that taxing shall be by a uniform rule, means by one and the same unvarying standard. Taxing by a uniform rule requires uniformity, not only in the rate of taxation, but also uniformity in the mode of the assessment. The uniformity must be coextensive with the territory to which the assessment applies; if it is a state tax, it must be uniform all over the state; if a county, town, or city tax, it must be uniform throughout the extent of the territory to which it is applicable. The uniformity must be extended to all property subject to taxation, so that all property may be taxed alike, equally; that is taxing by a uniform rule. Exchange Bank v. Hines, 3 Ohio St. 1. Uniformity of process act. The English statutes 2 Wm. IV. eh. 39, by which a more simple and uniform course of proceeding for the commencement of personal actions was established. Until the passing of that statute, the practice or forms of proceeding in the three superior courts at this statute were founded on the report of the common-law eoramissianers, a body of distinguished men in the legal professioii, appointed to consider the effects of the then existing system, with a view to its correction. In some important particulars, however, the enactments of the Stat. 2 Wm. IV. ch. 39, have been again altered by the more recent act of 1 & 2 Vict. ch. 110. Brown.