Legal Definition and Related Resources of Equal And Uniform Rule Of Taxation

A tax is said to be equal and uniform within the meaning of the constitution when it reaches and bears with a like burden upon all property within a given district , county , etc. Bears the like burden when the valuation of each parcel is ascertained in the same mode, and when it is subject to the same rate of taxation , as other property within the district, county, etc. See express Co. v Seibert, 142 U.S. 339, 12 S.Ct. 250; Magoon v Illinois trust and Savings Bank, III, 170 U.S. 283, 18 S.Ct. 594.

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Equal And Uniform Rule Of Taxation in Historical Law

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