Saviers v. Smith

Citations

• 101 Ohio St. (N.S.) 132

Syllabus

<p>Constitutional law — Taxation — Powers of legislature — Section i, Article II, and Sections 2 and io, Article XII, Constitution — Taxation of rights, privileges and franchises — Excise tax defined — Regulation and license of motor vehicles — Sections 6290 et seq., General Code (108 O. L., pt. 2, 1078).</p> <p>1. The power to tax is an attribute of sovereignty and in this state is included in the general legislative power which is conferred by Section 1, Article II of the Constitution, upon the general assembly without limitation.</p> <p>2. The provisions of Section 2, Article XII of the Constitution, are a limitation on the general grant of legislative power contained in Section 1, Article II.</p> <p>3. Under the general grant of legislative power conferred by Section 1, Article II of the Constitution, the legislature may tax rights, privileges and franchises.</p> <p>4. An excise is a tax imposed on the performance of an act, the engaging in an occupation or the enjoyment of a privilege, and by the provisions of Section 10, Article XII of the Constitution, specific authority has been conferred for the levying of such a tax.</p> <p>5. The state has full power to regulate the use of motor vehicles on its highways and may exact reasonable compensation for special facilities afforded, and make reasonable provision to insure safety.</p> <p>6. The act of December 16, 1919 (108 O. L., pt. 2, 1078), providing for the levy and collection of a tax on the operation of motor vehicles on public roads and highways for the purpose of enforcing and paying the expense of administering the law and of maintaining .and repairing the public roads, highways and streets, is a valid enactment not in violation of any provision of the state or federal constitution.</p>