Kidd v. Alabama

Syllabus

<p>Section. 453, cl. 13, of the Code of 1880, and section 3911, cl. 14, of the Code of 18'96 of Alabama taxing stocks of railroads ..incorporated in other States held by citizens of Alabama are not unconstitutional under the Fourteenth Amendment because no similar tax is imposed on the stock of domestic railroads or of foreign rail road s'doing business in Alabama; the property of the former class of railroads being untaxed, and that of the latter two classes being taxed, by the State.</p>