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UNIFORMITY Definition & Legal Meaning

Definition & Citations:

In taxation. Uniformity In taxation implies equality in the burden of taxation, which cannot exist without uniformity in the mode of assessment, as well as in the rate of taxation. Further, the uniformity must be coextensive with the territory to which it applies. And it must be extended to all property subject to taxation, so that all property may be taxed alike and equally. Exchange Bank v. Hines, 3 Ohio St. 15. And see Edye v. Bobertson, 112 U. S. 580, 5 Sup. Ct. 247, 28 L Ed. 798. Adams v. Mississippi State Bank, 75 Miss. 701, 23 South. 395; People v. Auditor Gereral, 7 Mich. 90.


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