(1886).

[1027] Barbier _v._ Connolly, 113 U.S. 27, 31 (1885).

[1028] Ibid. 31-32.

[1029] Truax _v._ Corrigan, 257 U.S. 312, 332-333 (1921).

[1030] Barrett _v._ Indiana, 229 U.S. 26 (1913).

[1031] Watson _v._ Maryland, 218 U.S. 173 (1910).

[1032] Orient Ins. Co. _v._ Daggs, 172 U.S. 557, 562 (1899).

[1033] Bachtel _v._ Wilson, 204 U.S. 36, 41 (1907). _See also_ Frost
_v._ Corporation Commission, 278 U.S. 515, 522 (1929); Smith _v._
Cahoon, 283 U.S. 553, 566-567 (1931).

[1034] Lindsley _v._ Natural Carbonic Gas Co., 220 U.S. 61 (1911).

[1035] Middleton _v._ Texas Power & Light Co., 249 U.S. 152, 157 (1919);
Madden _v._ Kentucky, 309 U.S. 83 (1940).

[1036] Crescent Cotton Oil Co. _v._ Mississippi, 257 U.S. 129, 137
(1921).

[1037] West Coast Hotel Co. _v._ Parrish, 300 U.S. 379, 400 (1937).

[1038] Lindsley _v._ Natural Carbonic Gas Co., 220 U.S. 61, 81 (1911).
_Cf._ United States _v._ Petrillo, 332 U.S. 1, 8 (1947).

[1039] Dominion Hotel _v._ Arizona, 249 U.S. 265, 268 (1919).

[1040] West Coast Hotel _v._ Parrish, 300 U.S. 379, 400 (1937).

[1041] Dominion Hotel _v._ Arizona, 249 U.S. 265, 268 (1919).

[1042] Watson _v._ Maryland, 218 U.S. 173, 179 (1910).

[1043] Phelps _v._ Board of Education, 300 U.S. 319, 324 (1937).

[1044] Chicago Dock & Canal Co. _v._ Fraley, 228 U.S. 680, 687 (1913).

[1045] Davidson _v._ New Orleans, 96 U.S. 97, 106 (1878).

[1046] Fire Asso. of Philadelphia _v._ New York, 119 U.S. 110 (1886);
Santa Clara County _v._ Southern P.R. Co., 118 U.S. 394 (1886).

[1047] Bell's Gap R. Co. _v._ Pennsylvania, 134 U.S. 232, 237 (1890).
(Emphasis supplied.)

[1048] Louisville Gas & E. Co. _v._ Coleman, 277 U.S. 32, 37 (1928).

Classification for purposes of taxation has been held valid in the
following situations:

_Banks:_ a heavier tax on banks which make loans mainly from money of
depositors than on other financial institutions which make loans mainly
from money supplied otherwise than by deposits. First Nat. Bank _v._
Louisiana Tax Commission, 289 U.S. 60 (1933).

_Bank deposits:_ a tax of 50c per $100 on deposits in banks outside a
State in contrast with a rate of 10c per $100 on deposits in the State.
Madden _v._ Kentucky, 309 U.S. 83 (1940).

_Coal:_ a tax of 2-1/2 percent on anthracite but not on bituminous coal.
Heisler _v._ Thomas Colliery Co., 260 U.S. 245 (1922).

_Gasoline:_ a graduated severance tax on oils sold primarily for their
gasoline content,