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A Comparison Solely According
The Operative Effect of Each States
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absolute uniformity ad valorem tax amendment applied Article assessed Bank basic clause basic uniformity clause City classes of property classification classify property clause in Art concerning Const constitutional provision corporations County court held decision double taxation effective rates Emphasis added equal and uniform equal protection clause erty ex rel excise tax exempt from taxation expressly formity clause graduated rate gross Idaho Illinois imposed income tax infra inheritance tax intangible property Justices legislature levied lieu Minn mortgages nonproperty taxes North Dakota opinion personal property privilege prop property tax purposes ratio of valuation real property reasonable revenue rules of uniformity South Carolina statute strict subject to taxation sufra note tangible property Tax Comm taxable taxation of property Tenn tion Type VII uniform and equal uniformity in taxation uniformity limitation uniformity provision uniformity required uniformity structure uniformity within classes upheld validity valorem method VIII