Foster v. Pryor

Citations

• 189 U.S. 325
• 23 S. Ct. 549
• 47 L. Ed. 835
• 1903 U.S. LEXIS 1356

Syllabus

<p>When the difference is deep and radical between two domains in which the same kind* of property may be situated, the law which makes them one .district for taxation, so that all the property-of the same kind in the same district must be taxed alike, and no reasonable distinction be permitted, must itself be so plain and urgent that no other intention can be suggested.</p> <p>There is no provision in the act of Congress of 1890 organizing Oklahoma, or in the territorial act of 1886, which was violated by the act of 1899, p. 216, Session Laws of Oklahoma, which provides that only taxes for territorial and court funds shall be assessed, levied or collected in any unorganized country, district or reservation attached to any county for judicial purposes, and the effect of which is to tax property in an organized county for more purposes, thereby making a different and higher rate than similar property is taxed in the unorganized territory attached to such county.</p>