The County Of San Mateo Plaintiff In Error Vs The Southern Pacific Railroad Company Defendant In Error Argument Of Sw Sanderson Esq Counsel For Defendant PDF Download

Excerpt from Supreme Court of the United States: No. 1063; The County of San Mateo, Plaintiff in Error, Vs. The Southern Pacific Railroad Company, Defendant in Error; Argument of S. W. Sanderson, Esq., Counsel for Defendant Again, we have been placed in the position of claiming that it' is an indispensable feature in tax laws that a board of equalization should be provided, before which tax payers may go for the purpose of having their assessments as made by the assessor reviewed. We have contended for no such proposition. Our position on that head is this: that if the State creates a board of equalization for a portion of its taxpayers, and enables them to have a re view before such board of the action of the assessor, then we say it is the duty of the State also to furnish a board of equalization for all other taxpayers. It is also stated upon the other side that we claim that the Fourteenth Amendment to the Federal Constitution prohibits the States from passing any laws, except such as shall act equally and uniformly upon all persons and upon all things in the State. We make no such claim. Our position upon that point is, that the Fourteenth Amend ment requires that State legislation shall operate equally and uniformly upon all persons and upon all things upon which it is designed to operate at all that is to say, upon all persons and all things which stand in the same category, or stand in the same relation to the law. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.