CITES BY TOPIC:  uniformity

U.S. Constitution, Article 1, Section 8, Clause 1:

"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;"

[U.S. Constitution, Article 1, Section 8, Clause 1]

Dodge v. Brady, 240 U.S. 122; 36 S.Ct. 277; 60 L.Ed. 560 (1916):

"Mr. William Guthrie argued...Had the first Congress deliberated at length upon the choice of a provision which would be more effective than any other to prevent an abuse of the taxing power, it could not have selected one more appropriate than "due process of law."  The phrase "due process of law," or its equivalent, "The law of the land," long antedated the establishment of our political institutions.  It embodied then, as now, the most fundamental and far-reaching maxim of constitutional law and political justice, and it represented the broadest and most comprehensive guaranty of personal and property rights.  In fact, there are no words in our language which signify or mean more in respect of the rights and liberties of the individual."

"The prohibition against the deprivation of property without due process of law cannot mean one thing under the 5th Amendment and another thing under the 14th Amendment,

"Any provision of an act of Congress imposing an unequal and discriminatory tax by means of unreasonable and arbitrary selection among those of the class taxed would conflict with the provisions of the U.S Const. 5th Amendment, by depriving the individual of property without due process of law, or taking private property for public use without just compensation."

"The grant of power to tax in and of itself implies the limitation that a tax must necessarily be a common burden equally imposed upon all of the same class, owning the same kinds of property, having the same kind of income, ding the same acts, exercising the same privileges.  [Cites omitted.]" 

[Dodge v. Brady, 240 U.S. 122, 36 S.Ct. 277; 60 L.Ed. 560 (1916)]

The Washington State Supreme Court has decided that graduated federal income taxes are unconstitutional within states of the Union because they do not meet the requirement for uniformity.  See:

Culliton v. Chase, 25 P.2d. 81 (1933)

Jensen v. Henneforc, 53 P.2d. 607 (1936)