Inter-Island Steam Navigation Co. v. Shaw

*625OPINION OP THE COURT BY

PREAR, J.

By the provisions of the general internal tax law of June,. 1896, a portion thereof was to take effect upon publication,, and the remainder December 31, 1896; and the prior general internal tax law, that of 1892, was repealed, the repeal to take effect as to a portion of the law upon the publication of the new law, and as to the remainder on said December 31, 1896. Under these provisions the statutory law governing this case, which relates to the assessment of the plaintiff’s property as of July 1, 1896, consists of the law of 1892 (Oh. 61) except Section 26…