William R. Day

“ This court has more than once declared that it does not interfere with the taxation and assessment laws of the states as violative of the Fourteenth Amendment unless the state's action has been palpably arbitrary or grossly unequal in its application to the persons concerned. In this case the assessment is a large one, but we are unable to find that the judgment sustaining it has had the effect to deprive the Cemetery Association of its property without due process of law, or has denied to it the equal protection of the laws. ”

“ Mary's Cemetery Association. The tax bills were assessed in part payment of the cost of two district sewers constructed in a sewer district in Kansas City Mo. The Mt. St. Mary's Cemetery Association is a corporation organized under the laws of the state of Missouri for the purpose of acquiring and maintaining a cemetery, subdividing it into lots, selling, disposing of, and managing the same. The net proceeds after providing for expenses and a maintenance fund are applied to the support of Catholic orphan asylums. ”