National Tea Company v. State Allied

1. The provisions of U.S. Const. Amend.XIV, ? 1, that "no State shall * * * deny to any person within its jurisdiction the equal protection of the laws," and of Minn. Const. art. 9, ? 1, that "taxes shall be uniform upon the same class of subjects," impose identical restrictions upon the legislative power of the state in respect to classification for purposes of taxation.