Lucius Quintus Cincinnatus Lamar

“ In other words, the contention is that the act of the legislature arbitrarily defines what shall constitute an express company, and then lays a tax upon its business, while at the same time it permits the same kind of business to be done by any person or company not embraced within the class thus defined, without being subject to any tax at all. ”

“ Under the statute of New York all corporations, joint-stock companies, and associations of the same kind, are subjected to the same tax. There is the same rule applicable to all, under the same conditions, in determining the rate of taxation. There is no discrimination in favor of one against another of the same class;' citing a long list of authorities. ”

“ Indeed, the greater part of all legislation is special, either in the extent to which it operates, or the objects sought to be obtained by it; and, when such legislation applies to artificial bodies, it is not open to objection if all such bodies are treated alike under similar circumstances and conditions, in respect to the privileges conferred upon them, and the liabilities to which they are subjected. ”

“ There is therefore no way by which they can be taxed at all, unless by a tax upon their receipts for business transacted. This distinction clearly places express companies defined by this act in a separate class from companies owning their own means of transportation. They do not to business under the same conditions or under similar circumstances. ”

“ It may impose different specific taxes upon different trades and professions, and may vary the rates of excise upon various products. It may tax real estate and personal property in a different manner. It may tax visible property only, and not tax securities for payment of money. ”