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As was said in Allied Stores of Ohio, Inc. v. Bowers, 358 U. S. 522 (1959): 'The States have a very wide discretion in the laying of their taxes. When dealing with their proper domestic concerns, and not trenching upon the prerogatives of the National Government or violating the guaranties of the Federal Constitution, the States have the attribute of sovereign powers in devising their fiscal systems to ensure revenue and foster their local interests. . . . The State may impose different specific taxes upon different trades and professions, and may vary the rate of excise upon various products. It is not required to resort to close distinctions or to maintain a precise, scientific uniformity with reference to composition, use or value. [Citations omitted.] 'To hold otherwise would be to subject the essential taxing power of the State to an intolerable supervision, hostile to the basic principles of our Government. . . .'' Id. at 358 U. S. 526-527 (quoting Ohio Oil Co. v. Conway, 281 U. S. 146, 281 U. S. 159 (1930)). See also Kahn v. Shevin, 416 U. S. 351 (1974); Independent Warehouses, Inc. v. Scheele, 331 U. S. 70 (1947); Madden ...

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