by John Marshall Harlan, Southwestern Oil Company v. Texas…
“ The statute puts the constituents of each of those separate classes on the same plane of equality. It is not arbitrary legislation, except in the sense that all legislation is arbitrary. If it be within the power of the legislature to enact the statute, then arbitrariness cannot be predicated of it in a court of law. And it cannot be held to be beyond legislative power simply because of its classification of occupations. ”
by John Marshall Harlan, Southwestern Oil Company v. Texas…
“ It is not questioned that the state may classify occupations for purposes of taxation. In its discretion it may tax all, or it may tax one or some, taking care to accord to all in the same class equality of rights. The statute, in respect of the particular class of wholesale dealers mentioned in it, is to be referred to the governmental power of the state, in its discretion, to classify occupations for purposes of taxation. ”
by John Marshall Harlan, Southwestern Oil Company v. Texas…
“ No element of due process of law seems to be wanting unless it be, as contended by the Oil Company, that the penalties prescribed for failing to make the 'reports' required by the statute are so severe and exacting as to make it unsafe for the taxpayer to question the validity of such penalties, and thereby interfere with or suspend the collection of the taxes by insisting that they have been imposed in disregard of due process of law. ”
