Whitely v. Arbogast

Citations

• 19 Ohio C.C. Dec. 595
• 9 Ohio C.C. (n.s.) 584

Syllabus

<p>TAXATION.</p> <p>Wilson, Sullivan and Dustin, JJ.</p> <p>Necessity of Listing Bonds on Tax List.</p> <p>Since the amendment to the constitution, Art. 12, Sec. 2 (97 O. L. 652), exempting municipal bonds from taxation, a person is not required, under Rev.'Stat. 2737 (Lan. 407S), Par. 16, to list “the monthly average amount or value, for the time he held or controlled the same within the preceding year, of all 'moneys, credits or other effects, within that time invested in, or conveited into, bonds ‘of any municipality’ or of this state, not taxed, to the extent he may hold or control such bonds or securities on said day preceding the second Monday of April,” etc.</p> <p>[For other cases in point, see 7 Cyc. Dig., “Taxation,” §§ 399-403. — Ed.]</p> <p>[Syllabus by the court.)</p>