State ex rel. Taylor v. Guilbert

Citations

• 70 Ohio St. (N.S.) 229

Syllabus

<p>Inheritance tax — Power to impose taxes — Section 1 of article 2 of constitution — Limitation of taxing power — Section 2 of article 12 of constitution — Does not apply to excise taxes — Act of April 25, 1904 — Which operates uniformly — Not invalid because of exemption therein — Constitutional law.</p> <p>1. The power to impose taxes is a legislative power, and is vested in the general assembly by section 1 of article 2 of the constitution.</p> <p>2. Section 2 of article 12 is a limitation upon the taxing, power so far as the same applies to taxation of property, both • as to the method of taxation and the character and amount of property which may be lawfully exempted from taxation, and furnishes the governing principle for all laws authorizing taxes for general revenue on property. But this section has no application to taxes known as excise taxes.</p> <p>3. The act of April 25, 1904, entitled, “An act to impose a tax upon the right to succeed or inherit property,” being a tax not upon property but upon the right to inherit or succeed to property, the power to enact the same is not affected by the limitations of section 2 of article 12 of the constitution,</p> <p>4. An excise tax which operates uniformly throughout the state, and bears equally upon all persons standing in the same category, does not deprive any of the equal protection of the laws.</p> <p>5. The act of April 25, 1904, imposing a tax upon the right to succeed to or inherit property, is not in conflict with the constitution or bill of rights because of the exemption therein contained, and is a valid law.</p>