The Court further held that the Revenue Act does not violate the uniformity clause of of the U.S. Constitution. The Court stated: "So far as these numerous and minute, not to say in many respects hypercritical, contentions Mr. Frank Brushaber are based upon an assumed violation of the uniformity clause, their want of legal merit is at once apparent, since it is settled that that clause exacts only a geographical uniformity, and there is not a semblance of ground in any of the propositions Mr. Brushaber for assuming that a violation of such uniformity is complained of."