The legislature may exempt property from taxation in whole, or for all except specified levies on any class of property, unless pro hibited by constitutional provisions, so long as it affords to all property equal protection of the laws and makes no unequal or unfair discrimination in taxing different kinds or classes of property; but all property of the same kind and in the same condition, used for the same purposes and afforded equal protection of the law, must be submitted to the same taxation ; Pryor v. Bryan, 11 Okl. 357, 66 Pac. 348, affirmed Foster v. Pryor, 189 U. S. 325, 23 Sup. Ct. 549, 47 L. Ed. 835.
The power of exemption seems to imply the power of discrimination, and in tax, as in other matters, classification is within the legislative power, and it may be even to a greater extent. The state is not bound to rigid equality by the equal protection clause of the constitution; classification simply must not be exercised in clear and hostile discrimination between particular classes and persons ; Citizens' Telephone Co. v. Fuller, 229 1J. S. 322, 33 Sup. Ct. 833, 57 L. Ed. 1206.
Generally public property is exempt from taxation, and this extends to assessments for public improvements; St. Louis v. Brown, 155 Mo. 545, 56 S. W. 298; so of crown lands, [1902] 2 K. B. 73. Public schools generally are exempt, both from taxation and local assessments; Pittsburg v. Subdistrict School, 204 Pa. 635, 54 Atl. 463, 61 L. R. A. 183 ; Witter v. School Dist., 121 Cal. 350, 53 Pac. 905, 66 Am. St. Rep. 33. But they are not exempt from assessments; Chicago v. Chi cago, 207 I11. 37, 69 N. E. 580.
Lands belonging to a state are exempt; State v. Stevenson, 6 Idaho 367, 55 Pac. 886; but a leasehdld interest in lands belonging to a state may be taxed ; Carrington v. People, 195 Ill. 484, 63 N. E. 163 ; Sexton v. Coahoma Co., 86 Miss. 380, 38 South. 636; so a wharf and warehouse on tide lands held under contract of purchase from the state are tax able ; Gray's Harbor Co. v. Chehalis County, 23 Wash. 369, 63 Pac. 233.
Public parks are exempt; Herman v. Oma ha, 75 Neb. 489, 106 N. W. 593; and city halls and court houses; 1 Cooley, Tax. 263; a building and a stock of liquors, owned by a municipal corporation and operated by It as a dispensary are public property and ex empt from taxation ; Walden v. Whigham, 120 Ga. 646, 48 S. E. 159; property of a county held for a public use is exempt; Cam den Co. v. Collins, 60 N. J. L. 367, 37 Atl.
623, affirmed Collins v. Camden Co., 61 N. J. L. 695, 43 Atl. 1097. The property of a city used in connection with its fire depart ment, and also public parks of the city, are exempt from taxation by the state ; City of Owensboro v. Com., 105 Ky. 344, 49 S. W. 320, 44 L. R. A. 202 ; in the absence of statute, municipal water works and lighting plants are exempt; West Hartford v. Water Com'rs, 44 Conn. 360; Board of County Com'rs v. Wellington, 66 Kan. 590, 72 Pac. 216, 60 L. R. A. 850; Smith v. Nashville, 88 Tenn. 464, 12 S. W. 924, 7 L. R. A. 469.
Property purchased by a municipal corpo ration for public purposes is not subject to taxation for state purposes; Gachet v. New Orleans, 52 La. Ann. 813, 27 South. 348; Somerville v. Waltham, 170 Mass. 160, 48 N. E. 1092.
Buildings erected on leased premises by a lessee holding under a lease from a town for a fixed term, which requires the lessee to expend a large sum during the first year within the town, "either in the construction of railroads or improvements" on the prem ises, and stipulates that in default of the payment of rent the town, may re-enter and occupy all the improvements thereon, are part of the real estate, and are not assess able against the lessee; In re Long Beach Land Co., 101 App. Div. 159, 91 N. Y. Supp. 503 ; that the buildings were erected for the lessee's business does not change the rule, nor make them the lessee's property; id.
Dispensaries operated by county or mu nicipal authorities are not exempt from tax ation; Sheffield v. Dispensary in Blakely, 111 Ga. 1, 36 S. E. 302; wharf property of a city is not ; Commonwealth v. Louisville (Ky.) 47 S. W. 865; or property held by a city as trustee; St. Louis v. Wenneker, 145 Mo. 230, 47 S. W. 105, 68 Am. St. Rep. 561. Where the owner of land held it in trust for a city for park purposes, and prior to the acceptance and improvement thereof received the rents from its use as a ball ground, be was properly charged with state and county taxes thereon ; Elliott v. Louisville, 123 Ky. 278, 90 S. W. 990.
Where land is necessary for the franchises of a public corporation, it will not be locally taxed unless the legislative intent is per fectly clear; Philadelphia v. Traction Co., 208 Pa. 159, 57 Atl. 354.