Sterling Gas Co. v. Higby

By this bill in chancery appellant sought to enjoin the collection of a tax assessed against its capital stock by the State Board of Equalization, for the year 1885. The circuit court of Whiteside county sustained a demurrer to and entered a decree dismissing the bill. Two grounds are relied upon to reverse that decree.

First—The first contention of appellant is, that the fourth division of section 3 of the Revenue act, as amended in 1879, violates the rule of uniformity provided for by section 1, of article 9, of the constitution of 1870.

The section of the constitution in question reads as…