State ex rel. Price v. Frillman

Citations

• 96 Ohio St. (N.S.) 545

Syllabus

<p>Constitutional law—Taxation — Act exempting mortgages—Upon payment of registration fee by mortgagee.</p> <p>The act of the general assembly, 107 Ohio Laws, 695, providing for the listing of personal property for taxation and for the exemption of stocks in . companies, taxed in the state, and mortgages on real estate within the state, so far as it operates to release mortgages on Ohio real estate from taxation, is invalid, being in violation of Section 2, Article XII of the State Constitution.</p>