Montgomery v. Suttles

1. Official assessment for ad valorem taxation of property (such as shares of stock in a private corporation), although at a less valuation than its true value, is violative of the equal-protection clause of the 14th amendment to the Federal constitution where the administrative officers intentionally and systematically assess other similar property at a substantially lower value.(a) In the instant case the value of the property of the plaintiff was assessed at fifty per cent. of its true value, while like property of other persons was assessed at 15 per cent. of the true market value.(b) The…