ot an
unconstitutional discrimination where it appears that the traffic
subject to the tax places a much more serious burden on the highways
than that which is exempt.[1085] The exemption of small vehicles from
graduated registration fees on carriers for hire,[1086] and of persons
whose vehicles haul passengers and farm products between points not
having railroad facilities or hauling farm and dairy products for a
producer from a vehicle license tax on private motor carriers, has been
upheld.[1087]

Poll Taxes

A poll tax statute exempting women, the aged and minors, does not make
an arbitrary classification[1088].

Property Taxes

The State's latitude of discretion is notably wide in the classification
of property for purposes of taxation and the granting of partial or
total exemption on the grounds of policy,[1089] whether the exemption
results from the terms of the statute or the conduct of a State official
under it.[1090] A provision for the forfeiture of land for nonpayment of
taxes is not invalid because the conditions to which it applies exist
only in a part of the State.[1091] Intentional and systematic
undervaluation by State officials of other taxable property in the same
class contravenes the constitutional right of one taxed upon the full
value of his property;[1092] but mere errors in judgment resulting in
unequal overvaluation or undervaluation, not intentional or systematic,
will not support a claim of discrimination.[1093] Differences in the
basis of assessment are not invalid where the person or property
affected might properly be placed in a separate class for purposes of
taxation.[1094] An owner aggrieved by discrimination is entitled to have
his assessment reduced to the common level.[1095] Equal protection is
denied if a State does not itself remove the discrimination; it cannot
impose upon the person against whom the discrimination is directed the
burden of seeking an upward revision of the assessment of other members
of the class.[1096] A corporation whose valuations were accepted by the
assessing commission cannot complain that it was taxed
disproportionately, as compared with others, if the commission did not
act fraudulently.[1097]

Special Assessment

A special assessment is not discriminatory because apportioned on an _ad
valorem_ basis, nor does its validity depend upon the receipt of some
special benefit as distinguished from the general benefit to the
community.[1098] Railro