Property Spring 1995 William Nelson Chapter I: The Power of Legislatures to Allocate Wealth

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B. Able to justify a tax if

1. going to achieve a truer equality

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."

2. Quaker City is a relic of a bygone era

3. Corporations would have to prove that taxation is an

invidious discrimination to prevail.

4. Courts should be very deferential to legislative enactments.

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