delivered the opinion of the court.
Motion was made to dismiss this writ of error upon the ground that the' case did not present a Federal question, inasmuch as the question of illegal discrimination “ ivas not the principal matter litigated, but was put in the record for the purpose of obtaining this writ of error.” As, however, the protection of the Fourteenth Amendment was invoked in the answer, and, as this defence is at least plausiblе upon its face, the motion to dismiss must be denied; but, the case having also been submitted upon the merits, we shall proceed to discuss the constitutional objection to the act.
It is scarсely necessary to say that the question whether, the defendant were a manufacturer within the meaning of the Louisiana constitution is one dependent upon the construction of that constitution, and thаt the interpretation given to it by the state Supreme Court, raising as it does no question of contract, is obligatory upon this court; but as that court held the defendant liable upon the ground that it was engaged in the business of refining sugar, the further question is presented *92 whether it is denied the equal protection of the laws because of the exemption from the tax of planters grinding and refining their own sugar and molasses.
The act in question does undoubtedly discriminate in favor of a certain class of refiners, but this discrimination, if founded upon a reasonable distinction in principle, is valid. Of сourse, if such discrimination were purely arbitrary, oppressive or capricious, and made to depend upon differences of color, race, nativity, religious opinions, political affiliations or other considerations having no possible connection with the duties of citizens as taxpayers, such exemption would be pure favoritism, and a denial of the еqual protection of the laws to the less favored classes. But from time out of mind it has been the policy of this government, not only to classify for purposes of taxation, but to exempt producers from the taxation of the methods employed by them to put their products upon the market. The right to sell is clearly an incident to the right to manufacture or produce, аnd it is at least a question for the legislature to determine whether anything done to prepare a product most perfectly for the needs of the market shall not be treated as an incident to its growth or production. The act is not, one exempting planters who use their sugar in the manufacture of articles of a wholly different description, such as confectionеry, preserves or pastry, or such as one which should exempt the farmer who devoted his corn or rye to the making of whiskey, while other manufacturers of these articles were subjected to a tax. A somewhat different question might arise in such cash, since none of these articles are the natural products of the farm — such products only becoming useful by being commingled with othеr ingredients. Nefined sugar, however, is the natural and ultimate product of the cane, and the various steps taken to perfect such product are but incident to the original growth.
With reference to the analogous right of importation, it was said by this court at an early day in
Brown
v. Maryland,
Cоngress, too, has repeatedly acted upon the principle of the Louisiana statute. Thus, after having imposed by act of August 2, 1813, a license tax upon the retailers of wines and spirits, for the purpose of providing for the expense of the war with Great Britain, it was further enacted by an act of February 8, 1815, c. 40, 3 Stat. 205, that it should not be construed “ to extend to vine dressers who sell at the place where the same is made, wine of their own growth, nor shall any vine dresser for vending solely where the same is made, wine of his own growth, be compelled to take out a licеnse as a retailer of. wines.” So, too, in the Internal Revenue Act of July 1, 1862, c. 119, 12 Stat. 432, a license tax was imposed (sec. 64) upon retail dealers in all goods, wares and merchandise, but with a proviso, in section 66, that the act should not be construed “ to require a license for the sale of goods, wares and merchandise made or produced and sold by the manufacturer оr producer at the manufactory or place Avhere the same is made or produced ; to vinters Avho sell, at the place Avhere the same is made, Avine of their own growth; nor to apothecaries, as to wines or spirituous liquors Avhich they use exclusively in the preparation or making of medicines for lame, sick or diseased persons.” Another paragraрh of the same section (64) exempts distillers, Avho sell the products of their own stills, from a tax as Avholesale dealers in liquors. While no question of the poAver of Congress is involved, these instances show that its general policy does not differ from that of the act in question, and that the discrimination is based upon reasonable grounds.
So, too, this court has had repeated ocсasion to sustain discriminations founded- upon reasons much more obscure than this. Thus in
Railroad Company
v. Richmond,
The power of taxation under this provision was fully considered in
Bell’s Gap Railroad Co.
v.
Pennsylvania,
In
Pacific Express Company
v.
Seibert,
The constitutiоn of Louisiana classifies the refiners of sugár for the purpose of taxation into those who refine the products of their own plantations, and those who engage in a general refining business, and refine sugars purchased by themselves or put in their hands by others for that purpose, imposing a tax only upon the latter class. To entitle a party to the exemption it must appеar (1) that he is a farmer or a planter; (2) that he grinds the cane as well as refines the sugar and molasses; (3) that he refines his own sugar and molasses, meaning thereby the product of his own plantаtion. Whether he may also refine the sugar of others may be open to question ; although by its express terms the act does not apply to planters who granulate syrup for other plаnters during the rolling season. The discrimination is obviously intended as an encouragement to agriculture, and does not deny to persons and corporations engaged in a general refining business the equal protection of the laws.
The judgment of the Supreme Court of the State of Louisiana is
Affirmed.