James Clark McReynolds

“ The California Constitution divides property within the state for taxation purposes into several classes, and provides for different burdens upon them. Thee can be no doubt of the general power of a state where there is reasonable ground therefor to classify property wholly within her limits and to lay an appropriate tax upon each class. ”

“ There can be no a business which requires constant and unusual use of the highways and property not so employed is plain enough. Here the tax laid was exclusive of all other taxation, and the funds arising therefrom were assigned to the maintenance of roads, essential to petitioner's operations. ”

“ All such companies engaged in the business of transportation of persons, or persons and baggage, or persons and express, or persons, baggage and express where the same is transported on the same automobile, jitney bus, stage or auto stage transporting said persons shall annually pay to the state a tax upon their franchises, cars, equipment, and other property, or any part thereof, used exclusively in the operation of their business in this state, equal to four and one-quarter per cent. ”