Black's Law Dictionary (2nd edition)dictionaries

Uniformity

In taxation. Uniform-lty in taxation implies equality in the bur-den of taxation, which cannot exist without uniformity in the mode of assessment, as well as in the rate of taxation. Further, the uniformity must be coextensive with the ter-ritory to which it applies. And it must be extended to all property subject to taxation, so that all property may be taxed alike and equally. Exchange Bank v. Hines, 3 ohio St. 15. And see Edye v. Robertson, 112 U

Source: Black's Law Dictionary 2nd Ed (1910)