Answer:
He was correct. It violates equal protection, as this only applies to non-residents.
Step-by-step explanation:
From the question we are informed about New Hampshire which adopted a tax law that in effect taxed the income of nonresidents working in New Hampshire only. Austin, a nonresident who worked in New Hampshire, claimed that the tax law was invalid. In this case, He was correct since It violates equal protection, as this only applies to non-residents. Income Tax Act can be regarded as an act that governs tax charged which applies to income of individuals, body of individuals as well as famies. The Section 1 of this Act state that tax is an obligation that needed to be fulfilled to State Inland Revenue Service in as much the the individual resides there.