House v. School Dist. No. 4

Taxing Districts. As to all taxation apportioned upon property there must be taxing districts. The taxing district may be the entire state, or it may' be a county, a city, a town, a township cr a school district. A state tax is to be apportioned through the state and a county tax through the county. School districts are taxing districts for the-special and peculiar purposes for which they exist.

Uniformity Required. Within these taxing districts the rule of absolute uniformity must be applicable.

Two essentials are required to render taxation uniform.

The first essential is that each taxing…