FOURTEENTH AMENDMENT RIGHTS GUARANTEED PRIVILEGES AND IMMUNITIES OF CITIZENSHIP, DUE PROCESS AND EQUAL PROTECTION CONTENTS Page Section 1. Rights Guaranteed ................................................................................................... 1565 Citizens of the United States ............................................................................................ 1565 Privileges and Immunities ................................................................................................. 1568 Due Process of Law ............................................................................................................ 1572 The Development of Substantive Due Process .......................................................... 1572 ``Persons'' Defined ................................................................................................. 1578 Police Power Defined and Limited ...................................................................... 1579 ``Liberty'' ................................................................................................................ 1581 Liberty of Contract ...................................................................................................... 1581 Regulatory Labor Laws Generally ...................................................................... 1581 Laws Regulating Hours of Labor ........................................................................ 1586 Laws Regulating Labor in Mines ........................................................................ 1586 Laws Prohibiting Employment of Children in Hazardous Occupations .......... 1587 Laws Regulating Payment of Wages .................................................................. 1587 Minimum Wage Laws .......................................................................................... 1587 Workers' Compensation Laws ............................................................................. 1588 Collective Bargaining ........................................................................................... 1591 Regulation of Business Enterprises: Rates, Charges, and Conditions of Service .. 1594 ``Business Affected With a Public Interest'' ....................................................... 1594 Nebbia v. New York .............................................................................................. 1596 Judicial Review of Publicly Determined Rates and Charges ................................... 1597 Development ......................................................................................................... 1597 Limitations on Judicial Review ........................................................................... 1600 The Ben Avon Case .............................................................................................. 1602 History of the Valuation Question ...................................................................... 1603 Regulation of Public Utilities (Other Than Rates) ................................................... 1607 In General ............................................................................................................. 1607 Compulsory Expenditures: Grade Crossings, and the Like .............................. 1608 Compellable Services ........................................................................................... 1610 Safety Regulations Applicable to Railroads ....................................................... 1612 Statutory Liabilities and Penalties Applicable to Railroads ............................ 1613 Regulation of Corporations, Business, Professions, and Trades .............................. 1614 Corporations ......................................................................................................... 1614 Business in General ............................................................................................. 1615 Laws Prohibiting Trusts, Discrimination, Restraint of Trade ......................... 1615 Laws Preventing Fraud in Sale of Goods and Securities ................................. 1616 Banking, Wage Assignments and Garnishment ................................................ 1618 Insurance .............................................................................................................. 1619 Miscellaneous Businesses and Professions ........................................................ 1622 Protection of State Resources ..................................................................................... 1624 1559 1560 AMENDMENT 14ÐRIGHTS GUARANTEED Section 1. Rights GuaranteedÐContinued Due Process of LawÐContinued Oil and Gas ........................................................................................................... 1624 Protection of Property and Agricultural Crops .................................................. 1625 Water ..................................................................................................................... 1626 Fish and Game ..................................................................................................... 1627 Ownership of Real Property: Limitations, Rights .................................................... 1628 Zoning and Similar Actions ................................................................................. 1628 Estates, Succession, Abandoned Property .......................................................... 1630 Health, Safety, and Morals ......................................................................................... 1632 Safety Regulations ............................................................................................... 1632 Sanitation ............................................................................................................. 1633 Food, Drugs, Milk ................................................................................................ 1633 Intoxicating Liquor .............................................................................................. 1634 Regulation of Motor Vehicles and Carriers ........................................................ 1634 Protecting Morality .............................................................................................. 1636 Vested Rights, Remedial Rights, Political Candidacy .............................................. 1636 Control of Local Units of Government ....................................................................... 1637 Taxing Power ............................................................................................................... 1637 Generally ............................................................................................................... 1637 Public Purpose ...................................................................................................... 1638 Other Considerations Affecting Validity: Excessive Burden; Ratio of Amount Of Benefit Received ............................................................................ 1638 Estate, Gift and Inheritance Taxes .................................................................... 1639 Income Taxes ........................................................................................................ 1640 Franchise Taxes ................................................................................................... 1640 Severance Taxes ................................................................................................... 1640 Real Property Taxes ............................................................................................. 1641 Jurisdiction to Tax ...................................................................................................... 1642 Sales/Use Taxes .................................................................................................... 1643 Land ...................................................................................................................... 1643 Tangible Personalty ............................................................................................. 1643 Intangible Personalty ........................................................................................... 1646 Transfer (Inheritance, Estate, Gift) Taxes ......................................................... 1650 Corporate Privilege Taxes ................................................................................... 1654 Individual Income Taxes ..................................................................................... 1655 Corporate Income Taxes: Foreign Corporations ................................................ 1656 Insurance Company Taxes .................................................................................. 1657 Procedure in Taxation ................................................................................................. 1659 Generally ............................................................................................................... 1659 Notice and Hearing in Relation to Taxes ........................................................... 1659 Notice and Hearing in Relation to Assessments ............................................... 1660 Collection of Taxes ............................................................................................... 1662 Sufficiency and Manner of Giving Notice ........................................................... 1664 Sufficiency of Remedy .........................................................................................