Gager v. A. W. Prout
Ohio Supreme Court
Error to the Circuit Court of Erie County. This was a suit brought in the Court of Common Pleas by the treasurer of Erie county against the executors of Mary Barney, deceased.
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Error to the Circuit Court of Erie County. This was a suit brought in the Court of Common Pleas by the treasurer of Erie county against the executors of Mary Barney, deceased. It is averred in the petition that taxes to the amount of $4,703.81 stand charged on the tax-duplicate of Erie county against Mary Barney, deceased, late a resident of the county; that about April 11,1889, the plaintiff presented the defendants a statement of the amount for allowance which was refused by them; that the taxes remain unpaid, and'judgment is asked for the amount. The issues were made up by an amended…
1Opinion of the CourtMinshall, J.
1. The principal question in the case, and the one that has elicited the most discussion from counsel, is as to the constitutional validity of the law under which the additions to the tax returns of the deceased were made. It is presented in two aspects: First, as to its prospective, and second as to its retrospective, operation.
The section in question, 2781 Revised Statutes, was adopted April 14, 1886, and reads as follows:
“ If any person whose duty it is to list property or make a return thereof for taxation, either to the assessor or county auditor, shall, in any year or years make a false…
2Cases cited2 opinions
- Sturges v. CarterSupreme Court of the United States · 1885
- Vance v. BlairOhio Supreme Court · 1849