City of Cincinnati v. Cincinnati Oil Works Co.

By the Court

(Kinkade, J.).

These three cases present like issues and will be covered in a single opinion.. The parties will be referred to as they stood in the trial court.

The plaintiffs respectively own and operate gasoline filling stations in the city of Cincinnati. The city, by an ordinance duly adopted, undertook to levy and collect an excise or occupational tax of $100 per annum against each of the plaintiffs. The payment of the tax was refused, and the plaintiffs brought these actions in the court of common pleas, seeking an injunction from that court restraining the city from collecting…