quirement of a uniform rule. But what is to be the standard of the rule? The constitution simply defines it as ‘the rule of taxation.’ As stated in one of the cases cited, this provision of the constitution does not execute itself. It does not say that ‘all lands,’ etc., ‘shall be taxed equally and uniformly.’ It simply requires that the rules of taxation shall be ‘uniform.’ But who makes the rule that is thus to be uniform? Was it made by the constitutional convention, or was it left for the legislature? Most of the constitutions referred to, where the word ‘uniform’ has been used, have directly or indirectly applied it to property named therein, or valuation, or rate, or taxes, or classes of subjects; but in our constitution it applies to none of these things, but simply to the ‘rule of taxation.’ What is this rule of taxation? Manifestly itis the act of levying a tax or imposing taxes on the subjects of the state by the legislative power of the state. It is the measure of individual duty in support of the public burdens, and the means of enforcing the same. The rule of taxation is the law of taxation. Such rule or law must be prescribed by the legislature, as well as the property to which it is to be made applicable. But the uniformity does not go directly to the property so prescribed, but only to the ‘rule’ or law by which contributions are enforced against the owners of such property. The uniformity reaches the property so designated by the legislature, but only through the ‘rule’ or law prescribed. As the uniformity could, through the rule or law, only reach such property as the legislature should designate as being subject to taxation, it is very evident that it never could reach property not so designated, and therefore exempt from taxation, and hence to which the rule could not apply. The legislature has the exclusive power to designate the property which shall be subject to taxation, and to prescribe a rule or law by which the owners of such property are forced to contribute to the public burden, limited only by the requirements that the rule so prescribed shall be uniform. Uniformity of rule is entirely different from uniformity of subjects to which the rule is applicable. Most general laws are uniform rules, but the diversities in the subjects to which they apply are innumerable. In determining just what the rule of
