Great Northern Railway Co. v. Whitfield

The Legislature is empowered under the Constitution of this state to classify property for the purpose of taxation (section 2, art. 11), and it is permissible to constitute agricultural lands a separate class for the purpose of school taxation (section 15, art. 8). This legislative power is not limited or restricted, except that the tax must be uniform on the same class of property and shall be collected for a public purpose only. Thus a broad discretion is vested in- the Legislature in the matter of -the classification of properties for taxation, and classifications resting upon some…