Melville Fuller

“ The necessity of classifying the subjects of taxation in order to reach uniform and just results, as far as possible, is not denined; nor that the infliction of penalties on delinquency is a usual and legitimate mode of compelling the prompt payment of taxes. But the contention is that this provision for a 50 per cent. penalty is an arbitrary discrimination, not falling within the principle of classification, and therefore open to constitutional objection, as amounting to a denial of the equal protection of the laws, and a deprivation of property without due process of law. ”

“ Insurance companies, not organized under the laws of the state, were placed in another class, and it was provided that any insurance company failing or refusing for more than 30 days to render an account for its premium receipts, and pay taxes thereon, should forfeit $100 per day for each day the report was withheld or payment delayed, to be recovered in an action ”

“ In respect of the companies under consideration, the infliction of a severe penalty and the recovery of judgment, in a suit for taxes and penalties, which judgment would bear interest, as it had been held delinquent taxes did not (Railroad Co. v. West, 139 Ind. 254, 37 N. E. 1009) ,-and could be collected through the appointment of a receiver, by sequestration or otherwise, if in such manner as enabled the discharge of public duties to be maintained, was assumed, on grounds of public policy, to be the least objectionable and most efficient course to be pursued. ”