- uniform
- Conforming to one rule, mode, pattern, or unvarying standard; not different at different times or places; applicable to all places or divisions of a cpuntry. Equable; applying alike to all within a class; sameness. A statute is general and uniform in its operation when it operates equally upon all persons who are brought within the relations and circumstances provided for; when all persons under the same conditions and in the same circumstances are treated alike, and classification is reasonable and naturally inherent in the subject-matter.The words "general" and "uniform" as applied to laws have a meaning antithetical to special or discriminatory laws. The burdens of taxation, to be uniform, must have the . essential of equality, and must bear alike upon all the property within the limits of the unit wherein it is -. lawful to levy taxes for a purpose, whether that unit be the state, county, or a municipality. And requirement is met when tax is equal on all persons belonging to described class on which tax is imposed. With reference to locality, a tax is "uniform" when it operates with equal force and effect in every place where the subject of it is found, and with reference to classification, it is uniform when it operates without distinction or discrimination upon all persons composing the described class. Uniformity in taxation implies equality in the burden of taxation, which cannot exist without uniformity in the mode of assessment, as well as in the rate of taxation. Further, the uniformity must be coextensive with the territory to which it applies. And it must be extended to all property subject to taxation, so that all property may be taxed alike and equally. Edye v. Robertson, 112 U.S. 580, 5 S.Ct. 247, 28 L.Ed. 798
Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.