U.S. Supreme Court
Kidd v. Alabama, 188 U.S. 730 (1903)
Kidd v. Alabama
Submitted January 27, 1903
Decided February 23, 1903
188 U.S. 730
Section 453, cl. 13, of the Code of 1886, and section 3911, cl. 14, of the Code of 1896 of Alabama, taxing stocks of railroads incorporated in other states held by citizens of Alabama, are not unconstitutional under the Fourteenth Amendment because no similar tax is imposed on the stock of domestic railroads or of foreign railroads doing business in Alabama, the property of the former class of railroads being untaxed, and that of the latter two classes being taxed, by the state.
The case is stated in the opinion of the Court.