Welfare Loan Co. v. Carrel

Citations

• 35 Ohio C.C. Dec. 694
• 32 Ohio C.C. (n.s.) 65

Syllabus

<p>LICENSE — TAXATION</p> <p>1. State System of License and Municipal Occupational Tax, not in Conflict.</p> <p>A license issued by the state, authorizing the holder to carry on the business of loaning money on chattel mortgages and assignments of wages, does not exempt such holder from the levy of an occupational tax by an ordinance of the municipality wherein such business is conducted.</p> <p>2. Fee Exacted by State System of License not Tax.</p> <p>The fee exacted by Sec. 6346-2 G. C., is not a tax.</p>