Kroger Co. v. Schneider

This case presents an issue heretofore undecided by this court, namely whether Section 5711.22(B), Revised Code, which provides for a graduated taxation upon merchants inventory, is authorized by Section 2, Article XII of the Constitution of Ohio, and, if so, whether such is violative of either Section 2, Article I of the Constitution (the equal protection clause), or the Fourteenth Amendment to the Constitution of the United States (the equal protection clause). In view of the significance of the question before this court, we feel that some comment upon the evolution of the Constitution of…