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222 to a tax of one percent or more; it was held and very rightly held, as it seems, that such a law clearly violated the constitutional provision that the rule of taxation should be uniform. It was a case of the taxation of acre property by one rule and platted property by another rule and seems entirely indefensible.

Prior to the decision of this case at the June term, 1859, Chief Justice Whiton had died and been succeeded by Judge Dixon, while Judge Smith had been succeeded by Judge Paine, and only Judge Cole was left on the bench of the three judges who decided the early unreported railroad case. As matter of fact that early case had little legitimate bearing upon the Knowlton case, but it was referred to and relied on by counsel, and Judge Dixon in the opinion of the Court thus disposes of it:

Judge Cole dissented with vigor, holding to the view that property with differing characteristics might be classified and subjected to different rates of taxation without violating the Constitution, providing that the classification was