2. if gov't can regulate an item then gov't should be able to
tax to accomplish the same thing
3. hard to argue that a tax is arbitrary if legislature has been doing it for a long time.
4. administrative convenience is enough.
C. Lehnhausen v. Lake Shore Auto Parts Co. (1973)
corporate property may be taxed though individual property is
exempt without violating Equal Protection.
1. "the equal protection clauses does not mean that a State may
not draw lines that treat one class of individuals or
entities differently from other. The test is whether the
difference in treatment is an invidious discrimination."
3. Corporations would have to prove that taxation is an
invidious discrimination to prevail.
4. Courts should be very deferential to legislative enactments.