Download Full Text (29.6 MB)

Download Front Matter (30 KB)

Download Foreword & Preface (176 KB)

Download Analytical Table of Contents (207 KB)

Download I. Introduction (265 KB)

Download II. A Comparison, Solely According to Phraseology, of the State Constitutional Provisions (1.2 MB)

Download III. The Operative Effect of Each State's Uniformity Structure (18.9 MB)

Download IV. Uniformity and Equality in Taxation Required by the Federal Equal Protection Clause (304 KB)

Download V. A Comparative Analysis of the Uniformity Limitations (5.2 MB)

Download Conclusion (50 KB)

Download Appendix – Constitutional Provisions (1.5 MB)

Download Table of Cases (1.4 MB)


The method of approach and arrangement of materials are developed during the course of the monograph. Therefore, it is not necessary to repeat them here. The purpose of the study is twofold. First, it should provide background material for constitutional revision. Second, it should aid counsel and court in deciding cases arising under existing constitutional limitations and state legislatures in drafting tax measures in such a way that pitfalls in existing limitations are avoided. The greater part of this monograph was prepared during a two year period from June 1951 to 1953, while I was a Research Assistant with the Legislative Research Center, University of Michigan Law School. It was completed during succeeding summers, and I have attempted to reflect all cases decided through the summer of 1956.

Publication Date



University of Michigan Law School


Ann Arbor


Uniformity, Income tax, Property tax, State agencies, Tax revenues, Rules of uniformity, States, Tax rates, Taxation, Limitations, Revisioning, State constitutions, Constitution, Equal Protection Clause


Constitutional Law | State and Local Government Law | Taxation-State and Local | Tax Law


Published under the auspices of the University of Michigan Law School (which, however, assumes no responsibility for the views expressed) with the aid of funds derived from gifts to the University of Michigan by William W. Cook.

Constitutional Uniformity and Equality in State Taxation