Legal Opinion
Cincinnati Oil Works Co. v. Cincinnati
Ohio Court of Appeals
Decided May 26, 1930No. 3733PublishedCited by 1 opinion
1Opinion of the Court
HAMILTON, J.. It is settled law in Ohio that municipalities may lay occupational taxes 'On businesses, trades, professions, and vocations, as long as the State, through its general assembly, does not lay an occupational tax on businesses, trades, professions, and vocations. State ex rel v Carrel, 99 Oh St, 220. City of Cincinnati v A. T. & T. Co., et al, 112 Oh St, 493.
With the constitutionality of the occupational tax settled, we will discuss the propositions in the order as above enumerated.
It is argued by the plaintiffs ’ in error that by the levying of the excise tax of three cents per…
2Cases cited3 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- New York v. JersawitSupreme Court of the United States · 1924
- People Ex Rel. N.Y.C. H.R.R.R. Co. v. . Gaus.New York Court of Appeals · 1911
3Cited by1 opinion
- People v. IrizarrySupreme Court of Puerto Rico · 1934