Hammond v. Winder
Ohio Supreme Court
Error to the Court of Appeals of Perry county. John H. Winder, Receiver of The Sunday Creek Coal Company, brought suit in the common pleas court of Perry county against Charles. W. Hammond, as County Treasurer, to obtain a decree enjoining the treasurer from collecting certain taxes which had been added by the county auditor to the tax lists of the county against certain real estate located in the county and owned by the company.
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Error to the Court of Appeals of Perry county. John H. Winder, Receiver of The Sunday Creek Coal Company, brought suit in the common pleas court of Perry county against Charles. W. Hammond, as County Treasurer, to obtain a decree enjoining the treasurer from collecting certain taxes which had been added by the county auditor to the tax lists of the county against certain real estate located in the county and owned by the company. The petition sets out the property owned by the company in the several taxing districts of Perry county and describes it as being of a particular class, that of coal…
1Opinion of the CourtJohnson, J.
Some ten years ago there had come to be in Ohio more than the usual discontent that results from inequalities in taxation.
One phase of it was manifested by a general feeling that the system in use for many years for *438the decennial appraisement of real estate for taxation was wholly inadequate, and resulted in glaring and unjust discriminations.
The constant variations in the actual and relative values of various classes of real estate in the different industrial, commercial and agricultural' localities were regarded as imperative reasons for the adoption of a system by which a more frequent and…
2Cases cited6 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Bi-Metallic Investment Co. v. State Board of EqualizationSupreme Court of the United States · 1915
- Taylor v. SecorSupreme Court of the United States · 1876
- Lander v. Mercantile BankSupreme Court of the United States · 1902
- Spalding v. HillCourt of Appeals of Kentucky · 1888
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