Mr. Chairman. my answer to that question is. as I have already stated. that there are three subjects on which the Constitution requires our laws to be uniform. One is the levying of taxes. duties. and imposts. Uniformity is required in that. In naturalization laws uniformity is required. In bankruptcy laws uniformity is required. But in no other section of the Constitution is any uniformity required. Of course we must not violate the provision guaranteeing "the equal protection of the laws." Now. the incometax law was a law levying a tax. and if you propose to tax these corporations. I frankly admit that you could make no such discrimination. unless it wa! reduced to a lower amount as the best practical working minimum.
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naturalization