Quong Wing v. Kirkendall

{{Use mdy dates|date=January 2025}}

{{Infobox SCOTUS case

|Litigants=Quong Wing v. Kirkendall

|ArgueDate=

|ArgueYear=

|DecideDate=January 22

|DecideYear=1912

|FullName=Quong Wing v. Kirkendall

|USVol=223

|USPage=59

|ParallelCitations=

|Prior=

|Subsequent=

|Holding=A State does not deny the equal protection of the laws merely by adjusting its revenue laws and taxing system in such a way as to favor certain industries or forms of industry.

|Majority=Holmes

|JoinMajority=

|Dissent=Lamar

|LawsApplied=

}}

Quong Wing v. Kirkendall, 223 U.S. 59 (1912), was a United States Supreme Court case in which the Court held that a State does not deny the equal protection of the laws merely by adjusting its revenue laws and taxing system in such a way as to favor certain industries or forms of industry.{{ussc|name=Quong Wing v. Kirkendall|volume=223|page=59|year=1912}} This was one of the earliest cases to articulate the principle of rational basis review.{{Cite book |last=Perea |first=Juan F. |title=Race and Races: Cases and Resources for a Diverse America |last2=Delgado |first2=Richard |author-link2=Richard Delgado |last3=Cuison-Villazor |first3=Rose |last4=James |first4=Osamudia R. |last5=Stefancic |first5=Jean |author-link5=Jean Stefancic |last6=Wildman |first6=Stephanie M. |year=2023 |edition=4th |pages=578}}