equal and uniform taxation

A tax system in which no person or class of persons in the taxing district — whether it be a state, city, or county — is taxed at a different rate from others in the same district on the same value or thing. [Cases: Taxation 39. C.J.S. Taxation § 26.]

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词条贡献者

资深译员Steven，毕业于美国一流的高级翻译学院，专注翻译各种与政府政策有关的法律文件。