Higgins v. Rinker

Roberts, Chief Justice.

The Constitution provides that “Taxation shall be equal and uniform throughout the State. All property in the State shall be taxed in proportion to its *396value, to be ascertained as directed by law, except such property as two thirds of both houses of the Legislature may think proper to exempt from taxation. The Legislature shall have power to levy an income tax, and to tax all persons pursuing any occupation, trade, or profession: Provided, That the term occupation shall not be construed to apply to pursuits, either agricultural or mechanical. (Sec. 19, art. 12, Const.…