Hays v. Missouri Pacific Railroad

Hart, J.,

(after stating the facts). Art. 16, § 5, of the Constitution of 1874, among other things, provides that all propertjr subject to taxation shall be taxed according to its value, that value to be ..ascertained in such manner as the Q-eneral Assembly shall direct, making the same equal and uniform throughout the State. The object of this provision of the Constitution is to secure equality and uniformity in the imposition of the public burdens. The tax must be laid according to some rule of apportionment which is not arbitrary, but is such that the burden may be made to fall with…