Citizens' Telephone Co. of Grand Rapids v. Fuller

Citations

• 229 U.S. 322
• 33 S. Ct. 833
• 57 L. Ed. 1206
• 1913 U.S. LEXIS 2446

Syllabus

<p>Power of exemption from taxation seems to imply the power of dis- ' crimination; and in taxation, as in other matters of legislation, classification 'is within thé legislative power — and it may be even to a greater extent.</p> <p>The numerous decisions of this court reviewed in this opinion illustrate the ppwer of the legislature of,the State over the subjects off taxation and the range of discrimination' that may be exercised in classifica-. tion.</p> <p>The legislature, having the powér of classification, has also the power , to select the differences on which to base the classificátion.'</p> <p>The State is not bound to rigid equality by the equal protection pro-' . visión of the Fourteenth Amendment: clássification simply must not be. exercised in -clear and hostile discrimination between partibular persons and classes. '</p> <p>There is a clear and reasonable- distinction on which to base a elassifica- • ' tion for taxation between telegraph and telephone corporations con- ,. ducting for profit large businesses and having offices and exchanges ' in cities and villages, and those conducting a very small business for mutual convenience of the incorporators; and'so held that the Michigan statute taxing such smaller corporations does not deny the larger corporations the equal protection of the laws bbcause it, exempts corporations having gross receipts of less than five hundred ' dollars. ‘</p> <p>Where there has been a constant iegislativé and executive construction of a provision of the constitution of the State in'regard to the title of a statute clearly expressing the object-thereof, this court will not, in view of the consequences of striking down legislation, declare a statute invalid on account of defective title where, as .in this case, there has been substantial compliance, with the requirements of the constitution of the State in that regard.</p>