In 1879 the state of California drew up a new constitution that tried to bring corporations, particularly railroads, under the control of the state. A Board of Equalization was established to set tax rates for railroads, ensuring that large businesses paid their fair share in taxes. A new Railroad Commission also set rates and investigated business practices. Lawyers representing the railroad companies thought that both measures were unconstitutional under the Fourteenth Amendment to the Constitution. The Fourteenth Amendment. In 1868 the Fourteenth Amendment was adopted. Its first section reads: All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any State deprive any person...