Fulton Bros. Electric Co. v. Harrison

1. Under art. 7, sec. 2, par. 1, of the constitution of this State, which provides that “All taxation shall be uniform upon the same class of subjects, and ad valorem on all property subject to be taxed within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws,” the legislature is authorized to make classifications and subdivisions of classifications for the purpose of levying business or occupation taxes, and in doing so can make any classification or subdivision which is reasonable and not arbitrary. “Under the above provision of…