madden
commonwealth
kentucky
argued
december
decided
january
leo
wolford
wm
marshall
bullitt
louisville
appellant
samuel
rosenstein
frankfort
appellee
justice
reed
delivered
opinion
brought
section
judicial
code
judgment
appeals
kentucky
sustaining
validity
statute
state
attack
appellant
ground
repugnant
due
process
equal
tion
privileges
immunities
clauses
fourteenth
amendment
constitution
issue
whether
state
statute
imposes
citizens
annual
ad
valorem
tax
deposits
banks
outside
state
rate
fifty
cents
per
hundred
dollars
time
imposes
deposits
banks
located
within
state
similar
ad
valorem
tax
rate
ten
cents
per
hundred
dollars
obnoxious
stated
clauses
fourteenth
amendment
relevant
provisions
kentucky
statutes
period
question
appear
note
opinion
appeals
kentucky
case
construes
exception
section
limiting
tax
bank
deposits
one
per
cent
applicable
depositors
local
financial
institutions
organized
laws
kentucky
tional
banking
laws
interpretation
state
laws
course
accepted
us
john
madden
died
november
citizen
resident
fayette
county
kentucky
several
prior
assessment
dates
july
kentucky
madden
deposit
new
york
banks
considerable
amount
funds
deposits
reported
purposes
taxation
kentucky
state
brought
suit
madden
executor
deposits
assessed
omitted
property
recover
ad
valorem
tax
cents
per
hundred
dollars
july
year
together
interest
penalties
executor
used
one
defense
claim
contention
tax
deposits
banks
outside
kentucky
higher
rate
tax
upon
bank
deposits
within
kentucky
abridge
decedent
privileges
immunities
citizen
deprive
property
right
liberty
keep
money
deposit
outside
kentucky
without
due
process
law
deny
equal
protection
law
violation
fourteenth
amendment
appeals
passed
upon
constitutional
questions
submitted
difference
taxing
rate
kentucky
deposits
deposits
approved
classification
permissible
due
process
equal
protection
clauses
refused
accept
argument
interpretation
statutes
violated
privileges
immunities
clause
broad
discretion
classification
possessed
legislature
field
taxation
long
recognized
fifty
years
ago
concluded
fourteenth
amendment
intended
compel
adopt
iron
rule
equal
taxation
passage
time
served
underscore
wisdom
recognition
large
area
discretion
needed
legislature
formulating
sound
tax
policies
traditionally
classification
device
fitting
tax
programs
local
needs
usages
order
achieve
equitable
distribution
tax
burden
pointed
taxation
even
fields
legislatures
possess
greatest
freedom
classification
since
members
legislature
necessarily
enjoy
familiarity
local
conditions
presumption
constitutionality
overcome
explicit
demonstration
classification
hostile
oppressive
discrimination
particular
persons
classes
burden
one
attacking
legislative
arrangement
negative
every
conceivable
basis
might
support
paying
proper
regard
scope
legislature
powers
matters
insubstantiality
appellant
claim
denied
equal
protection
due
process
law
classification
apparent
statutes
adopted
general
revision
kentucky
tax
laws
chief
problem
facing
legislature
formulation
enforceable
system
intangible
taxation
placing
duty
collection
local
banks
tax
local
deposits
made
almost
enforcing
tax
deposits
outside
state
however
still
resembled
investments
watson
state
comptroller
collection
said
depend
upon
taxpayer
upon
vigilance
discretion
local
assessors
watson
case
classification
may
purposes
policy
taxation
treatment
accorded
two
kinds
deposits
may
resulted
differences
difficulties
expenses
tax
collection
ii
privileges
appellant
presses
urgently
upon
us
argument
privileges
immunities
clause
fourteenth
amendment
constitution
forbids
enforcement
commonwealth
kentucky
enactment
imposes
upon
testator
taxes
five
times
great
money
deposited
banks
outside
state
money
others
deposited
banks
within
state
privilege
immunity
appellant
contends
abridged
right
carry
business
beyond
lines
state
residence
right
claimed
appertaining
national
citizenship
occasion
attempt
exposition
views
proper
limitations
privileges
immunities
clause
recent
discussion
hague
committee
industrial
organization
appellant
purports
accept
sound
position
stated
view
justices
concurring
hague
decision
position
privileges
immunities
clause
protects
citizens
abridgement
rights
national
citizenship
distinct
fundamental
natural
rights
inherent
state
citizenship
declared
fourteenth
amendment
well
thirteenth
fifteenth
adopted
protect
negroes
freedom
almost
contemporaneous
interpretation
extended
benefits
privileges
immunities
clause
rights
inherent
national
citizenship
denied
spring
state
citizenship
applying
constitutional
principle
determined
right
operate
independent
sell
wine
terms
equality
grape
operate
businesses
free
state
privileges
immunities
protected
fourteenth
amendment
state
inheritance
tax
statute
limited
exemptions
charitable
corporations
within
state
held
infringe
right
protected
privileges
immunities
clause
consistently
refused
list
completely
rights
covered
clause
though
pointed
type
rights
protected
think
quite
clear
right
carry
incident
trade
business
deposit
money
banks
privilege
national
citizenship
reposes
sovereignty
manage
affairs
except
requirements
constitution
otherwise
provide
within
constitutional
limits
power
state
taxation
plenary
interpretation
privileges
immunities
clause
restricts
power
manage
fiscal
affairs
matter
gravest
concern
emphatic
requirements
constitution
properly
may
lead
federal
courts
conclusion
appellant
relies
upon
colgate
harvey
precedent
support
argument
present
statute
within
limits
permissible
classification
violates
privileges
immunities
clause
view
conclusions
look
upon
decision
case
repugnant
line
reasoning
adopted
consequence
colgate
harvey
supra
must
overruled
affirmed
chief
justice
hughes
concurs
result
upon
ground
stated
appeals
kentucky
classification
adopted
legislature
rested
upon
reasonable
basis
justice
roberts
think
judgment
reversed
four
years
ago
colgate
harvey
held
equal
protection
clause
privileges
immunities
clause
fourteenth
amendment
prohibit
discrimination
results
statute
review
adhere
views
expressed
opinion
case
think
followed
justice
mcreynolds
joins
opinion
footnotes
see
act
january
stat
carroll
kentucky
statutes
baldwin
revision
ch
provides
property
subject
taxation
state
purposes
shall
subject
also
taxation
county
city
school
taxing
district
taxable
situs
except
following
classes
property
shall
subject
taxation
state
purposes
money
hand
notes
bonds
accounts
credits
whether
secured
mortgage
pledge
otherwise
unsecured
shares
stock
carroll
kentucky
statutes
baldwin
revision
ch
reenacted
ch
provides
follows
annual
ad
valorem
tax
state
purposes
thirty
cents
upon
one
hundred
dollars
value
real
estate
directed
assessed
taxation
provided
law
fifty
cents
upon
one
hundred
dollars
value
property
directed
assessed
taxation
provided
law
shall
paid
owner
person
corporation
assessed
except
tax
rate
one
per
cent
cents
upon
shall
paid
annually
upon
amount
deposits
bank
trust
company
combined
bank
trust
company
organized
laws
state
national
bank
state
provided
law
louis
southwestern
ry
arkansas
storaasli
minnesota
new
york
rapid
transit
city
new
york
cases
cited
bell
gap
com
pennsylvania
citizens
telephone
fuller
see
opinion
justice
brandeis
louisville
gas
electric
coleman
lindsley
natural
carbonic
gas
prohibition
kentucky
constitution
classification
taxation
state
political
subdivisions
taxed
intangibles
rate
property
resulted
total
tax
per
hundred
dollars
intangibles
tax
case
bank
deposits
almost
equaled
interest
deposits
high
rate
led
evasion
tax
concealment
intangibles
bank
deposits
took
form
withdrawals
deposits
outside
state
unequal
burden
evasion
placed
forms
property
led
agitation
reform
early
two
special
tax
commissions
reported
need
constitutional
amendment
general
tax
reform
amendment
permitting
classification
adopted
third
committee
made
specific
proposals
revision
recommendations
adopted
special
legislative
session
see
message
governor
stanley
general
assembly
kentucky
senate
journal
general
revision
took
form
drastic
lowering
rates
intangibles
even
lower
rate
placed
bank
deposits
almost
complete
collection
assured
placing
duty
collection
banks
studies
led
general
revision
may
found
report
kentucky
tax
commission
report
special
tax
commission
kentucky
report
kentucky
tax
commission
careful
examination
workings
revised
system
made
simeon
leland
taxation
intangibles
kentucky
bulletin
bureau
business
research
college
commerce
university
kentucky
vol
carmichael
southern
coal
coke
amendment
section
provides
persons
born
naturalized
subject
jurisdiction
thereof
citizens
state
wherein
reside
state
shall
make
enforce
law
shall
abridge
privileges
immunities
citizens
prior
cases
collected
note
dissenting
opinion
colgate
harvey
note
justice
stone
opinion
hague
case
justice
roberts
opinion
page
page
held
fourteenth
amendment
created
rights
citizens
merely
secured
existing
rights
state
abridgement
clear
right
peaceably
assemble
discuss
topics
communicate
respecting
whether
orally
writing
privilege
inherent
citizenship
amendment
protects
justice
stone
opinion
pages
pages
occasion
revive
contention
rejected
cases
supra
privileges
immunities
citizenship
protected
clause
extend
beyond
arise
grow
relationship
citizens
national
government
limited
application
privileges
immunities
clause
seems
conceded
brethren
wall
repeat
light
recapitulation
events
almost
recent
called
history
familiar
us
casual
examination
language
amendments
one
fail
impressed
one
pervading
purpose
found
lying
foundation
without
none
even
suggested
mean
freedom
slave
race
security
firm
establishment
freedom
protection
freeman
citizen
oppressions
formerly
exercised
unlimited
dominion
rights
assailed
properly
necessarily
fall
within
protection
articles
protection
apply
though
party
interested
may
african
descent
say
wish
understood
fair
construction
section
phrase
amendments
necessary
look
purpose
said
pervading
spirit
evil
designed
remedy
process
continued
addition
constitution
purpose
supposed
accomplished
far
constitutional
law
accomplish
id
wall
cases
supra
cox
state
texas
cf
bartemeyer
iowa
wall
crowley
christensen
giozza
tiernan
crane
campbell
holden
hardy
wilmington
star
mining
fulton
western
union
telegraph
commercial
milling
rosenthal
people
new
york
prudential
ins
cheek
board
education
illinois
cf
ferry
spokane
described
immunities
arising
nature
essential
character
national
government
granted
secured
constitution
kemmler
see
also
cases
supra
wall
cruikshank
williams
fears
twining
new
jersey
cf
twining
new
jersey
twining
new
jersey
supra