Shane v. City of Hutchinson

Citations

• 88 Kan. 188
• 127 P. 606
• 1912 Kan. LEXIS 34

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Poll Tax—In Cities of First Class—Not Collectable. The legislature having passed a separate act showing a plain intent to leave cities of the first class out of the operation of the law authorizing the collection of a poll tax for road purposes, and having made such act, without substantial change of language, a section of a general enactment passed later in the same session, must be deemed not to have intended to restore to such cities the authority to collect such tax, notwithstanding other expressions elsewhere in the same act, if' considered alone, might seem to indicate such a purpose.</p> <p>2. - Statutes — “Uniformity in Taxation.” A statute which exempts residents of cities of the first class from the operation of a statute imposing a poll tax for road purposes, does not violate the rule requiring uniformity in taxation, nor result in a denial of the equal protection of the laws.</p>