carmichael
southern
coal
coke
argued
decided
may
appeals
district
middle
district
alabama
albert
carmichael
montgomery
peyton
bibb
birmingham
appellants
borden
burr
birmingham
appellee
southern
coal
coke
forney
johnston
birmingham
appellee
gulf
paper
corporation
justice
stone
delivered
opinion
questions
decision
whether
unemployment
compensation
act
alabama
infringes
due
process
equal
protection
clauses
fourteenth
amendment
whether
invalid
enactment
coerced
action
federal
government
adopting
social
security
act
involves
unconstitutional
surrender
national
government
sovereign
power
state
appellee
southern
coal
coke
company
delaware
corporation
employing
eight
persons
business
coal
mining
alabama
appellee
gulf
paper
corporation
delaware
corporation
employing
eight
persons
business
manufacturing
paper
within
state
brought
present
suits
district
middle
district
alabama
restrain
appellants
attorney
general
unemployment
compensation
commission
alabama
collecting
money
contributions
exacted
provisions
alabama
unemployment
compensation
act
decrees
district
three
judges
sitting
granting
relief
prayed
case
comes
appeal
unemployment
compensation
act
code
et
amended
acts
ex
sess
nos
page
page
page
acts
laws
march
laws
sets
comprehensive
scheme
providing
unemployment
benefits
workers
employed
within
state
employers
designated
act
employers
include
employ
eight
persons
twenty
weeks
year
section
except
engaged
certain
specified
employments
imposes
employers
obligation
pay
certain
percentage
total
monthly
pay
rolls
state
unemployment
compensation
fund
administered
appellants
levy
per
cent
per
subsequent
years
per
cent
section
thereafter
rates
contribution
employers
revised
accordance
experience
case
less
per
cent
pay
roll
section
may
employee
required
contribute
per
cent
wages
fund
section
fund
deposited
trust
fund
government
section
cf
social
security
act
used
requisitioned
state
commission
pay
unemployment
benefits
prescribed
statute
sections
without
liability
part
state
beyond
amounts
paid
earned
fund
benefits
payable
fund
employees
covered
act
event
ployment
upon
prescribed
conditions
prescribed
rates
act
satisfies
criteria
section
social
security
act
august
stat
made
prerequisite
approval
social
security
board
created
act
approved
board
section
directs
section
social
security
act
contributors
state
fund
entitled
credit
contributions
satisfaction
tax
imposed
employers
social
security
act
extent
per
cent
tax
see
chas
steward
machine
davis
decided
day
statute
assailed
repugnant
various
provisions
state
constitution
contentions
put
rest
decision
alabama
beeland
wholesale
company
kaufman
holding
state
act
valid
state
federal
constitutions
statute
also
attacked
ground
social
security
act
invalid
federal
constitution
since
state
act
declares
become
void
shall
hold
social
security
act
invalid
alabama
interpreted
statute
operative
effect
social
security
act
advance
decision
need
decide
whether
state
ruling
federal
statute
valid
conclusive
upon
us
purpose
determining
whether
state
law
presently
force
miller
executors
swann
louisville
nashville
western
union
telegraph
conclusion
validity
federal
act
agrees
announced
chas
steward
machine
davis
supra
attacks
leveled
statute
numerous
grounds
urged
infringement
due
process
equal
protection
clauses
fourteenth
amendment
unconstitutional
surrender
government
sovereign
power
state
measure
owing
passage
coercive
action
congress
enactment
social
security
act
beeland
wholesale
company
kaufman
supra
alabama
held
contributions
statute
exacts
employers
excise
taxes
laid
conformity
constitution
laws
state
particular
name
state
legislature
may
give
money
payment
commanded
statute
controlling
constitutionality
question
cf
educational
films
ward
storaasli
minnesota
wagner
city
covington
standard
oil
graves
see
reason
doubt
present
statute
exertion
taxing
power
state
cf
carley
hamilton
snook
taxes
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steward
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england
colonies
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amendment
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qua
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power
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select
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process
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upon
state
rigid
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taxation
see
bell
gap
pennsylvania
lawrence
state
tax
commission
repeatedly
held
inequalities
result
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one
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class
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exemption
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constitutional
limitation
magoun
illinois
trust
savings
bank
american
sugar
refining
louisiana
armour
packing
lacy
kentucky
quong
wing
kirkendall
armour
virginia
alaska
fish
salting
smith
state
board
tax
commissioners
jackson
broad
river
power
query
fox
standard
oil
cincinnati
soap
may
great
atlantic
pacific
tea
company
grosjean
may
like
considerations
govern
exemptions
operation
tax
imposed
members
class
legislature
bound
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member
class
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degree
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scrutiny
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presumed
rest
basis
conceivable
state
facts
support
rast
van
deman
lewis
heisler
thomas
colliery
swiss
oil
shanks
lawrence
state
tax
commission
supra
cf
metropolitan
casualty
insurance
brownell
restriction
upon
judicial
function
passing
constitutionality
statutes
artificial
irrational
state
legislature
enactment
laws
widest
possible
latitude
within
limits
constitution
nature
case
record
complete
catalogue
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members
enact
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legislation
possible
preserve
legislative
branch
rightful
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exclusion
employers
less
eight
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degree
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terms
differences
number
often
target
attack
see
booth
indiana
argued
ruled
reason
distinction
purposes
taxation
seven
employees
eight
yet
type
distinction
law
often
called
upon
make
difference
numbers
marks
moment
day
ends
night
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disabilities
infancy
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status
legal
competency
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incomes
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convenience
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alone
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justification
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small
incomes
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taxpayers
meted
others
citizens
telephone
fuller
new
york
ex
rel
hatch
reardon
new
york
latrobe
aero
mayflower
transit
georgia
public
service
cf
florida
central
peninsular
reynolds
packer
utah
say
expense
inconvenience
collecting
tax
small
employers
disproportionate
revenue
obtained
assumed
legislature
rightly
concluded
generally
number
employees
bears
relationship
size
pay
roll
therefore
amount
tax
large
number
small
employers
paucity
records
employment
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inconvenience
collection
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tax
case
larger
employers
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contended
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order
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pay
rolls
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assume
administrative
cost
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employers
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employee
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draw
line
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three
seven
peculiarly
question
legislative
decision
decision
said
arbitrary
falls
twilight
zone
members
class
plainly
plainly
expediently
taxed
exemption
particular
classes
employers
arbitrary
appellees
contend
exempt
employ
agricultural
laborers
domestic
servants
seamen
insurance
agents
close
relatives
exclude
charitable
institutions
interstate
railways
government
state
political
subdivision
sufficient
answer
appeal
principle
taxation
already
stated
state
free
select
particular
class
subject
taxation
character
exemptions
suggests
simply
state
chosen
subject
tax
employ
labor
processes
industrial
production
distribution
reasons
selections
desired
readily
suggest
public
interest
served
one
business
may
left
untaxed
another
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order
promote
one
american
sugar
refining
louisiana
supra
heisler
thomas
colliery
supra
aero
mayflower
transit
georgia
public
service
supra
restrict
suppress
magnano
company
hamilton
fox
standard
oil
supra
quong
wing
kirkendall
supra
singer
sewing
machine
brickell
alaska
fish
salting
smith
supra
great
atlantic
pacific
tea
company
grosjean
supra
legislature
may
withhold
burden
tax
order
foster
conceives
beneficent
enterprise
often
sustained
exemption
charitable
institutions
bell
gap
pennsylvania
supra
cf
board
education
illinois
exemption
encouragement
agriculture
american
sugar
refining
louisiana
supra
aero
mayflower
transit
georgia
public
service
supra
similarly
legislature
free
aid
depressed
industry
shipping
exemption
business
operating
less
twenty
weeks
year
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upon
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desire
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seasonal
unstable
industries
administrative
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great
expense
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may
justify
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domestic
employers
farmers
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businesses
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maintain
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employment
records
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aid
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state
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wholesome
respect
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another
sovereign
explain
exemption
interstate
railways
compare
packer
utah
supra
case
appellees
sustain
burden
rests
upon
showing
differences
exempt
employers
industrial
employers
taxed
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justify
differences
taxation
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employees
appellees
extend
attack
statute
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imposed
employers
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employees
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asked
pay
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pay
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taxation
employees
prerequisite
enjoyment
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collection
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tax
employers
depend
upon
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employees
find
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statute
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suggest
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employees
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taxes
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statute
deemed
inseparable
unless
conclusion
unavoidable
see
field
clark
sonzinsky
march
said
plain
tax
qua
tax
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constitutional
requirements
inquiry
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end
point
proceeds
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covered
state
treasury
thus
made
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legislature
second
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purposes
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since
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state
taxing
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purpose
embrace
raising
revenue
private
purposes
see
green
frazier
milheim
moffat
tunnel
imp
fallbrook
irrigation
dist
bradley
jones
city
portland
constitutions
laws
may
set
limits
upon
spending
power
see
citizens
savings
loan
association
topeka
wall
cf
parkersburg
brown
cole
la
grange
requirements
due
process
leave
free
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wide
legislative
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public
interest
long
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public
purposes
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may
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funds
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embrace
expenditures
general
welfare
fallbrook
irrigation
dist
bradley
supra
green
frazier
supra
existence
local
conditions
nature
extent
concern
public
whole
modes
advancing
public
interest
correcting
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consequences
peculiarly
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edge
legislature
courts
committed
duty
responsibility
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choice
possible
methods
see
fallbrook
irrigation
dist
bradley
supra
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city
portland
supra
green
frazier
supra
expenditures
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welfare
butler
helvering
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al
davis
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lawmaking
department
require
plain
case
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public
purpose
reasonably
conceived
justify
intervention
see
cincinnati
soap
supra
cf
jones
city
portland
supra
present
case
exhibits
departure
relief
unemployment
public
purpose
support
poor
long
recognized
public
purpose
see
kelly
pittsburgh
need
labor
point
expenditures
relief
unemployed
conditioned
unemployment
alone
without
proof
indigence
recipients
benefits
permissible
use
state
funds
past
six
years
nation
unhappily
placed
position
learn
first
hand
nature
extent
problem
unemployment
appreciate
profound
influence
upon
public
welfare
detailed
accounts
problem
social
economic
consequences
found
public
reports
expenditures
relief
funds
studies
many
observers
afford
basis
legislative
judgment
suffices
say
show
unemployment
apparently
become
permanent
incident
industrial
system
varies
extent
intensity
fluctuations
volume
seasonal
businesses
business
cycle
dependent
special
unpredictable
manifestations
upon
nological
changes
advances
methods
manufacture
upon
changing
demands
manufactured
changes
fashion
creation
desirable
substitutes
upon
establishment
new
sources
competition
evils
attendant
social
economic
wastage
permeate
entire
social
structure
apart
poverty
less
extreme
impairment
savings
afford
chief
protection
working
class
old
age
hazards
illness
matter
inestimable
consequence
society
whole
apart
loss
purchasing
power
legislature
concluded
unemployment
brings
wake
increase
vagrancy
crimes
reduction
number
deterioration
family
life
decline
birth
increase
illegitimate
impairment
health
unemployed
malnutrition
children
although
employment
alabama
predominantly
agriculture
found
agricultural
unemployment
acute
problem
census
reports
disclose
steadily
increasing
percentage
employed
industrial
pursuits
alabama
total
amount
spent
emergency
relief
alabama
years
inclusive
exceeded
came
state
funds
local
sources
balance
relief
funds
federal
government
figures
bear
eloquent
witness
inability
local
agencies
cope
problem
without
state
action
resort
new
taxing
legislation
expenditure
public
funds
present
statute
relief
unemployment
afford
protection
substantial
group
say
public
purpose
end
legitimate
means
legislature
choose
public
evils
ensue
individual
misfortunes
needs
legislature
may
strike
evil
source
purpose
legitimate
public
defeated
execution
involves
payments
individuals
kelly
pittsburgh
supra
knights
jackson
cf
mountain
timber
washington
interests
aided
common
interest
safeguarded
see
cochran
louisiana
state
board
education
cf
clark
nash
hairston
danville
western
ry
noble
state
bank
haskell
extension
benefits
present
scheme
unemployment
relief
subject
constitution
infirmity
respondents
argue
limited
indigent
extended
less
deserving
others
discharged
misconduct
may
assume
state
limited
award
unemployment
benefits
indigent
rightfully
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employment
bound
erty
one
evil
consequence
unemployment
among
benefits
sought
relief
avoidance
destitution
gathering
cloud
evils
beset
worker
family
community
wages
cease
destitution
begins
unaware
industrial
workers
affluent
class
say
scheme
award
unemployment
benefits
made
substantial
period
unemployment
extent
half
wages
week
weeks
year
effect
public
purpose
also
set
elaborate
machinery
excluding
benefits
indigent
moreover
state
rightfully
decide
discourage
thrift
mountain
timber
washington
supra
injurious
effects
unemployment
limited
unemployed
worker
scope
legislation
mitigate
effects
even
though
unemployment
results
discharge
cause
restriction
benefits
appellees
challenge
tax
attacking
arbitrary
classification
adopted
legislature
distribution
unemployment
benefits
employees
subject
tax
share
benefits
appellees
complain
relief
withheld
many
deserving
receive
benefits
choice
beneficiaries
like
selection
subjects
tax
thus
said
arbitrary
discriminatory
infringe
fourteenth
amendment
deprive
statute
public
purpose
said
validity
choice
subjects
tax
applicable
large
measure
choice
beneficiaries
relief
establishing
system
unemployment
benefits
legislature
bound
occupy
whole
field
may
strike
evil
felt
otis
parker
carroll
greenwich
insurance
lindsley
natural
carbonic
gas
central
lumber
south
dakota
rosenthal
new
york
patsone
pennsylvania
keokee
consol
coke
taylor
silver
silver
hardware
dealers
mutual
fire
ins
glidden
practicable
deal
dominion
hotel
arizona
may
exclude
others
whose
need
less
new
york
new
york
louis
consol
coal
illinois
engel
new
york
central
white
radice
new
york
west
coast
hotel
parrish
march
whose
effective
aid
attended
inconvenience
greater
dominion
hotel
arizona
supra
atlantic
coast
line
state
pages
affirmed
approved
atlantic
coast
line
georgia
say
considerations
lead
selection
classes
employees
entitled
unemployment
benefits
state
facts
may
reasonably
conceived
support
selection
constitutionality
must
sustained
basis
grounds
administrative
convenience
expense
adopting
classification
permit
use
records
kept
taxpayer
open
tax
gatherer
aid
administration
benefit
awards
case
recipients
benefits
selected
employees
pay
tax
special
complaint
made
discrimination
six
contrasted
already
shown
distinction
terms
number
employees
face
valid
legislative
choice
finds
support
conclusion
reached
students
unemployment
less
likely
occur
businesses
small
number
employees
third
want
relationship
subjects
benefits
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valid
objection
present
tax
conforming
respects
fourteenth
amendment
devoted
public
purpose
benefits
paid
persons
paid
unrelated
persons
taxed
amount
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short
pay
tax
may
contributed
unemployment
may
benefited
expenditure
appellees
contention
statute
arbitrary
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distinguish
employer
low
unemployment
experience
employer
high
unemployment
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rests
upon
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must
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exercise
right
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evil
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sustain
subsequent
separate
appropriation
made
general
funds
treasury
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invalid
bound
act
legislation
cincinnati
soap
supra
nothing
familiar
taxation
imposition
tax
upon
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individuals
enjoy
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benefit
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said
means
distributing
burden
cost
government
benefit
taxpayer
constitutionally
entitled
derived
enjoyment
privileges
living
organized
society
established
safeguarded
devotion
taxes
public
purposes
see
cincinnati
soap
supra
view
preclude
levying
taxes
except
used
compensate
den
pay
involve
abandonment
fundamental
principle
exists
primarily
privide
common
good
corporation
object
use
taxes
pays
maintenance
schools
children
thomas
gay
repudiated
suggestion
whenever
made
constitution
requires
benefits
derived
expenditure
public
moneys
apportioned
burdens
taxpayer
resist
payment
tax
expended
purposes
peculiarly
beneficial
cincinnati
soap
supra
carley
hamilton
snook
supra
nashville
wallace
see
union
refrigerator
transit
kentucky
even
legislature
undertake
constitution
require
place
burden
tax
unemployment
benefits
upon
cause
contribute
unemployment
might
conclude
burden
justly
apportioned
among
employers
according
unemployment
experience
unemployment
plant
one
employer
may
due
competition
another
within
without
state
whose
factory
running
capacity
tariffs
inventions
changes
fashions
market
business
conditions
employer
responsible
may
stimulate
business
one
impair
even
destroy
another
many
believe
responsibility
business
cycle
chief
cause
unemployment
apportioned
individual
employers
accordance
employment
experience
business
may
least
responsible
depression
suffers
alabama
legislature
may
proceeded
upon
view
abundant
authority
causes
unemployment
complex
admit
meticulous
appraisal
employer
responsibility
may
concluded
unemployment
inseparable
incident
modern
industry
serious
manifestations
industrial
production
employees
best
protected
cost
remedy
least
accurate
complete
data
available
may
best
distributed
imposing
tax
evenly
upon
industrial
form
added
labor
costs
ultimately
absorbed
public
prices
pays
consumable
goods
question
decide
say
legislature
adopting
present
scheme
rather
another
basis
choice
arbitrary
unreasonable
action
state
free
distribute
burden
tax
without
regard
particular
purpose
used
warrant
constitution
setting
tax
aside
thinks
drawn
better
statute
distributed
burden
wisely
functions
reserved
legislature
since
appellees
may
complain
expenditure
relation
taxed
class
members
obviously
may
complain
expenditure
relation
class
benefited
employees
taxed
legislature
adopted
expedient
spreading
burden
tax
consuming
public
imposing
upon
make
sell
commodities
irrelevant
permissible
exercise
power
tax
pay
tax
occasioned
expenditure
course
use
proceeds
public
purpose
legislature
benefited
individuals
may
may
related
taxed
relationship
state
federal
statutes
remain
consideration
contentions
state
act
invalid
enactment
coerced
adoption
social
security
act
involves
unconstitutional
surrender
state
power
even
though
assumed
exercise
sovereign
power
state
respects
valid
may
rendered
invalid
coercive
effect
federal
statute
enacted
exercise
power
granted
national
government
coercion
lacking
unnecessary
repeat
considerations
led
decision
chas
steward
machine
case
social
security
act
coercive
effect
social
security
act
coercive
operation
unemployment
compensation
act
set
aside
unconstitutional
product
coercion
state
alabama
alien
governments
coexist
within
territory
unemployment
within
common
concern
together
two
statutes
us
embody
cooperative
legislative
effort
state
national
governments
carrying
public
purpose
common
neither
fully
achieve
without
cooperation
constitution
prohibit
cooperation
state
legislation
product
prohibited
coercion
little
else
appellees
point
indicating
surrender
state
sovereignty
opinion
chas
steward
machine
case
points
full
liberty
action
secured
state
statutes
unemployment
compensation
fund
administered
accordance
state
law
state
commission
statute
may
repealed
legislature
case
state
free
withdraw
time
unexpended
share
unemployment
trust
fund
treasury
use
public
purpose
reasons
stated
opinion
chas
steward
machine
case
conclude
deposit
state
compensation
fund
unemployment
trust
fund
involves
surrender
sovereignty
choice
depository
state
funds
power
contract
power
select
appropriate
agencies
instrumentalities
execution
state
policy
attributes
state
sovereignty
lost
exercise
many
arguments
pressed
upon
us
require
discussion
save
answer
implicit
said
state
compensation
act
face
applied
appellees
subject
constitutional
infirmity
decree
reversed
justice
mcreynolds
thinks
decree
affirmed
justice
sutherland
dissenting
objective
sought
alabama
statute
question
namely
relief
unemployment
doubt
one
within
constitutional
power
state
objective
must
attained
legislation
violate
due
process
clause
fourteenth
amendment
statute
opinion
although
comparatively
simply
comparatively
simple
statute
lays
tax
upon
employers
proceeds
go
common
fund
distributed
relief
employees
coming
within
provisions
statute
shall
lost
employment
designated
variety
industries
within
state
employers
engaged
industries
work
continues
year
round
others
engaged
seasonal
occupations
work
discontinued
part
year
employers
engaged
industries
number
men
employed
remains
stable
fairly
others
engaged
industries
number
men
employed
fluctuates
greatly
time
time
plainly
disproportionately
heavy
burden
imposed
tax
upon
whose
operations
contribute
least
evils
unemployment
correspondingly
burden
lessened
respect
whose
operations
contribute
example
make
clear
let
us
suppose
employer
thousand
men
retained
employees
employer
thousand
men
discharged
half
employees
tax
upon
pay
roll
discharged
single
workman
taxed
upon
pay
roll
twice
much
although
operation
establishment
contributed
enormously
evil
unemployment
contributed
nothing
thus
results
employer
kept
men
work
pays
twice
much
toward
relief
employees
discharged
pays
moreover
consider
large
number
many
kinds
industries
differing
characteristics
varied
circumstances
operations
conditioned
gross
unfairness
unequal
burden
tax
becomes
plain
beyond
peradventure
unfairness
aggravated
form
recently
condemned
fatally
arbitrary
railroad
retirement
board
alton
case
dealt
federal
statute
established
pension
plan
requiring
payments
made
interstate
railroad
carriers
pooled
fund
used
payment
annuities
indiscriminately
railroad
employees
whatever
company
reached
age
years
pooling
feature
among
things
held
act
bad
said
page
repeatedly
occasion
say
railroads
though
property
dedicated
public
use
remain
private
property
owners
assets
may
taken
without
compensation
carriers
ceased
privately
operated
privately
owned
however
much
subject
regulation
interest
interstate
commerce
warrant
taking
property
money
one
transferring
another
without
compensation
whether
object
transfer
build
equipment
transferee
pension
employees
argument
since
railroads
public
common
interest
efficient
performance
whole
transportation
chain
proper
necessary
require
carriers
contribute
cost
plan
designed
serve
end
said
pooling
principle
desirable
many
small
carriers
whose
employees
justify
maintenance
separate
retirement
plan
support
view
several
cases
cited
cases
reviewed
distinguished
concluded
page
provisions
act
disregard
private
separate
ownership
several
respondents
treast
single
employer
pool
assets
regardless
individual
obligations
varying
conditions
found
respective
enterprises
justified
consistent
due
process
cases
relied
upon
sustain
alabama
statute
relied
upon
sustain
retirement
act
mountain
timber
washington
among
others
case
dealt
state
washington
workmen
compensation
act
requiring
designated
payments
made
employers
state
fund
compensating
injured
workmen
pointed
although
payments
made
common
fund
accounts
kept
industry
accordance
classification
class
liable
depletion
fund
reason
accidents
happening
another
class
said
railroad
retirement
act
contrary
makes
classification
said
treats
carriers
single
employer
irrespective
several
conditions
alabama
act
followed
plan
washington
act
respect
classification
different
question
consider
vice
alabama
act
precisely
condemned
railroad
retirement
board
case
indeed
vice
pronounced
since
federal
act
relating
railroads
dealt
homogeneous
group
employers
alabama
act
seeks
impose
character
single
employer
upon
large
number
employers
severally
engaged
entirely
dissimilar
industries
must
borne
mind
dealing
general
tax
proceeds
appropriated
public
purpose
legislature
thereafter
may
select
tax
expressly
levied
specified
purpose
tax
use
tax
inseparably
proposed
use
contravenes
constitution
necessarily
follows
tax
cincinnati
soap
may
found
impossible
adjust
unemployment
laws
meet
constitutional
difficulties
thus
presented
alabama
act
pioneer
among
wisconsin
state
provides
act
january
laws
amended
proceeds
tax
shall
paid
common
fund
account
shall
kept
individual
employer
account
payments
credited
amounts
paid
former
employees
charged
maintains
roll
employees
intact
charged
nothing
event
extent
employment
roll
diminished
tax
contributions
reached
certain
percentage
pay
roll
amount
tax
reduced
reach
per
tax
discontinued
long
percentage
remains
result
employer
bears
burdens
competitor
employers
difference
wisconsin
alabama
acts
thus
succinctly
stated
social
security
board
informational
service
circular
issued
november
pp
plan
individual
employer
accounts
provides
accounts
state
fund
employer
contributions
credited
separate
account
benefits
paid
account
former
employees
able
build
specified
reserve
account
contribution
rate
reduced
wisconsin
plan
alabama
statute
plan
provides
pooling
contributions
single
undivided
fund
benefits
paid
eligible
employees
irrespective
former
employers
plans
advantageous
purely
economic
standpoint
present
judicial
question
constitutional
point
view
far
involves
ground
upon
think
alabama
act
condemned
entertain
doubt
wisconsin
plan
fair
reasonable
make
plain
constitutional
validity
alabama
statute
like
new
york
statute
involved
chamberlin
andrews
et
affirmed
present
term
arbitrary
result
denial
due
process
equal
protection
laws
authorized
say
justice
van
devanter
justice
butler
concur
opinion
footnotes
see
section
defined
exclude
agricultural
labor
domestic
service
private
home
service
performed
officer
bar
pilot
member
crew
vessel
navigable
waters
service
performed
individual
employ
son
daughter
spouse
service
performed
child
age
employ
father
mother
service
performed
employ
government
instrumentality
service
performed
employ
carrier
engaged
interstate
commerce
subject
act
congress
known
railway
labor
act
amended
hereafter
amended
service
performed
engaged
solicitors
agents
insurance
companies
service
performed
employ
state
political
subdivision
thereof
instrumentality
one
political
subdivisions
service
performed
employ
corporation
community
chest
fund
foundation
organized
operated
exclusively
religious
charitable
scientific
literary
educational
purposes
prevention
cruelty
children
animals
part
net
earnings
inures
benefit
private
shareholder
individual
louis
consol
coal
illinois
coal
mines
employing
five
subject
inspection
mclean
arkansas
mines
employing
ten
required
measure
coal
payment
wages
screening
booth
indiana
mines
required
supply
upon
demand
twenty
employees
jeffrey
mfg
blagg
middleton
texas
power
employers
five
included
within
workmen
compensation
act
see
national
commission
law
observance
enforcement
report
causes
crime
especially
inclusive
marriage
rate
alabama
determined
marriages
per
population
follows
derived
statistical
abstract
table
table
table
table
table
first
sizeable
decline
came
see
state
board
health
bureau
vital
statistics
report
relating
registration
births
deaths
state
alabama
year
ending
december
xxxvii
trend
birth
rate
upward
except
year
outbreak
influenza
occurred
following
year
trend
downward
rate
decline
practically
constant
since
forward
single
exception
rise
due
number
factors
including
increase
birth
registration
following
registration
campaign
marriages
see
annual
report
state
board
health
alabama
table
xxv
rate
illegitimate
births
per
live
births
years
survey
people
birmingham
alabama
covering
three
months
spring
showed
rate
illness
disabling
illness
per
persons
families
employed
workers
families
least
one
worker
workers
families
least
one
worker
see
perrott
collins
relation
sickness
income
income
change
surveyed
communities
public
health
reports
public
health
service
vol
table
see
eliot
martha
effects
depression
nutrition
children
hospital
social
service
vol
palmer
carroll
height
weight
children
depression
poor
public
health
reports
vol
employed
alabama
per
cent
employed
industry
last
figure
estimated
trial
gist
formerly
statistician
department
agriculture
since
economic
adviser
commissioner
agriculture
alabama
decline
may
taken
corroborate
greater
susceptibility
employment
industry
depression
figures
obtained
federal
emergency
relief
administration
stated
appendix
brief
respondent
chas
steward
machine
davis
pp
table
appellees
point
estimate
largely
large
agricultural
population
employed
alabama
october
covered
act
estimated
trial
gist
formerly
statistician
department
agriculture
since
economic
adviser
commissioner
agriculture
alabama
recurrence
unemployment
equivalent
period
come
employment
industrial
groups
consideration
drop
say
approximately
number
employed
find
alabama
something
like
unemployed
persons
entitled
benefits
act
see
supra
king
employment
hours
earnings
prosperity
depression
hansen
bjornaraa
sogge
decline
employment
depression
paul
minneapolis
duluth
employment
stabilization
research
institute
vol
cigarette
tobacco
taxes
earmarked
school
funds
educational
purposes
acts
tex
laws
vernon
art
georgia
pensions
confederate
soldiers
pp
liquor
license
fees
taxes
paid
old
age
pension
funds
police
pension
funds
law
subds
school
funds
chs
chain
store
taxes
sometimes
earmarked
school
funds
acts
schedule
idaho
laws
license
taxes
authorizing
horse
racing
devoted
fairs
agricultural
purposes
cahill
highway
funds
laws
hillyer
old
age
pension
fund
washington
laws
unemployment
relief
though
financed
special
bond
issues
instances
financed
gasoline
taxes
ohio
laws
file
file
article
sales
taxes
pp
note
utah
laws
income
taxes
miscellaneous
excise
taxes
ohio
page
beer
cosmetics
admissions
utah
added
laws
beer
similarly
special
taxing
districts
maintenance
roads
public
improvements
within
district
sustained
without
proof
nature
amount
special
benefits
see
louis
ry
nattin
memphis
chicago
ry
pace
cf
missouri
pacific
western
crawford
road
imp
different
question
presented
state
undertakes
levy
local
assessments
apportioned
local
benefits
case
fails
conform
standard
apportionment
adopted
action
arbitrary
see
georgia
ry
elec
decatur
denial
equal
protection
road
improvement
dist
missouri
pacific
cf
georgia
ry
elec
decatur
assessment
apportioned
benefits
constitutionally
defective
assessment
exceeds
benefits
roberts
richland
irrigation
report
president
hoover
committee
recent
social
trends
clark
economics
overhead
costs
pp
douglas
hitchcock
atkins
worker
modern
economic
society
et
seq
beveridge
unemployment
problem
industry
pp
mitchell
business
cycles
problem
setting
pp
see
burns
toward
social
security
pp
douglas
social
security
pp
epstein
challenge
america
ed
pp
hansen
murray
stevenson
stewart
program
unemployment
insurance
relifef
pp