Chope v. Collins

Appellants contend that R. C. 5747.02 levies an excise tax,1 not an income tax, because R. C. 5747.02 allegedly provides for a tax levied not upon income, but, instead, upon every individual residing in or earning income in this state. In this view, income merely measures the excise tax upon the individual, rather than constituting, the subject of the tax.

Although an income tax may béár some of the identify*299ing characteristics of an excise tax, the Ohio Constitution does distinguish an excise tax from an income tax. In interpreting the Constitution, at least, an income tax must not be treated…