Foundry Co. v. Landes

The plaintiff in each case contends: First. That the tax violates Section 1 of the Fourteenth Amendment to the Constitution of the United States, which provides, "Nor shall any state deprive any person of life, liberty, or property, without due process of law." We are content, as were the courts below, to dispose of this question upon the authority ofSouthwestern Oil Co. v. Texas, 217 U.S. 114, 30 S.Ct., 496,54 L.Ed., 688, where it was held:

"Except as restrained by its own or the federal Constitution, a state may prescribe any system of taxation it deems best; and it may, without violating…