Chas. C. Steward Mach. Co. v. Davis, 301 U.S. 548 (1937):

"The historical prop failing, the prop or fancied prop of principle remains. We learn that employment for lawful gain is a 'natural' or 'inherent' or 'inalienable' right, and not a 'privilege' at all. But natural rights, so called, are as much subject to taxation as rights of less importance. 6 An excise is not limited to vocations or activities [301 U.S. 548, 581] that may be prohibited altogether. It is not limited to those that are the outcome of a franchise. It extends to vocations or activities pursued as of common right. What the individual does in the operation of a business is amenable to taxation just as much as what he owns, at all events if the classification is not tyrannical or arbitrary."
[Chas. C. Steward Mach. Co. v. Davis, 301 U.S. 548 (1937)]

Sims v. Ahrens, 167 Ark. 557, 271 S.W. 720. Click here for the history of this case.

"An income tax is neither a property tax nor a tax on occupations of common right, but is an EXCISE tax...The legislature may declare as 'privileged' and tax as such for state revenue, those pursuits not matters of common right, but it has no power to declare as a 'privilege' and tax for revenue purposes, occupations that are of common right."

[Sims v. Ahrens, 167 Ark. 557, 271 S.W. 720]

Million v. Metropolitan Casualty Insurance Co., 172 N.E. 569

"Common right" is right which pertains to citizen by the common law." .

[Million v. Metropolitan Casualty Insurance Co., 172 N.E. 569]

Coral Gables v. Christopher, 189 A. 147, 150, 109 A.L.R. 474.

"Common right" comes down as a term of art from the ancient common law, and refers to the rights that are afforded by the common law."

[Coral Gables v. Christopher, 189 A. 147, 150, 109 A.L.R. 474.]

"Kent says: "Corporations or bodies politic are the most usual franchises known in our law." 3 Kent Comm. 459. It is true that the privileges so granted by the government do not pertain to the citizens of the state by common right. But what is the "common right" here referred to? Is it not [common right is] a right which pertains to the citizens by the common law, the investiture of which is not to be looked for in any special law whether established by the Constitution or an act of the Legislature? Coke says: "De commun adroit -- of common right -- that is, by the common law, because the common law is the best and most common birthright that the subject hath for the safeguard and defense not only of his goods, lands, and revenues, but of his wife and children. * * *

This common law of England is sometimes called 'right', sometimes `common right', and sometimes `communis justitia'." Spring Valley Waterworks v. Schottler, 62 C. 69. (Emphasis added.)

CONSTITUTIONAL RIGHT. A [common] right guaranteed to the citizens by the Constitution and so guaranteed as to prevent legislative interference therewith. Delaney v. Plunkett, 146 Ga. 547, 91 S. E. 561, L. R. A. 1917D 926, Ann. Cas. 1917E 685." Black's Law Dictionary, supra, p. 385. (Insertion added.)