Which of the following taxes must be uniformly assigned to a specific class of property?

The question revolves around the principle that certain types of taxes need to be uniformly assigned to specific classes of property. The correct choice emphasizes the broad category of "Taxes", which encompass various forms of taxation that can be classified according to specific criteria.

Uniformity in the assignment of taxes to specific classes of property is crucial in ensuring fairness and equity in taxation. This principle aligns with the requirement that tax laws must apply uniformly to all individuals and properties within the defined categories.

Sales taxes, for instance, are typically assessed on transactions rather than on property itself and are not bound by the same uniformity requirement regarding specific property classes. Similarly, income taxes are levied based on an individual's earnings rather than against property classifications. Excise taxes, while they may target particular activities or goods, also do not have the same uniformity requirement linked to property classification.

The inclusive term "Taxes" captures all forms of taxation that may have provisions for uniformity, reflecting the necessity to categorize and apply them uniformly based on the nature of the property being taxed. This foundational principle of taxation helps to uphold equitable treatment under the law, ensuring that all taxpayers in similar circumstances are treated the same way.