Mirick v. Gims

Citations

• 79 Ohio St. (N.S.) 174

Syllabus

<p>Section 2833, Revised Statutes, as amended April 4, 1906 — Makes dog tax lien on real estate — In part unreasonable and unconstitutional — Constitutional lavs.</p> <p>Section 2833, Revised Statutes, as amended and took effect April 4, 1906 (98 O. L., 87), so far as it requires the levy of the per capita tax on dogs upon the real estate upon which the dogs may have been kept and harbored, and the collection thereof as other taxes upon real estate, notwithstanding the owner of' such real estate had no knowledge that the dogs had been harbored thereon and was not consenting thereto, is an arbitrary and unreasonable exercise of police power not required by the general welfare and therefore unconstitutional and void.</p>