Cincinnati, Milford & Loveland Traction Co. v. State
Ohio Supreme Court
Error to the Court of Appeals of Hamilton county. In 1904 The Cincinnati Traction Company was operating and maintaining, under a franchise granted by the city of Cincinnati, tracks and wires from a point in the center of said city to a point on Madison road where it intersected with an interurban railroad known as The Cincinnati, Milford & Loveland Traction Company, which latter company was maintaining and operating 28 miles of tracks and wires from said point of…
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Error to the Court of Appeals of Hamilton county. In 1904 The Cincinnati Traction Company was operating and maintaining, under a franchise granted by the city of Cincinnati, tracks and wires from a point in the center of said city to a point on Madison road where it intersected with an interurban railroad known as The Cincinnati, Milford & Loveland Traction Company, which latter company was maintaining and operating 28 miles of tracks and wires from said point of intersection to Blanchester, Ohio. On the 19th day of March, 1904, the Cincinnati company and the interurban company entered into a…
1Opinion of the CourtWanamaker, J.
It is admitted that the tax sought to be collected in this case is what is known as an excise tax. An excise tax is a tax assessed for some special privilege or immunity granted to some artificial or natural person, based upon the grant of such privilege or immunity.
In the case of a corporation it is sometimes spoken of as a franchise tax. By reason of the fact *28that the corporation is chartered by the government, endowed with unusual powers, given special immunities and limited liability, it has been repeatedly held in the various courts of the various states that such exercise of the taxing…
2Cited by10 opinions
- Ohio Grocers Assn. v. LevinOhio Supreme Court · 2009
- Chope v. CollinsOhio Supreme Court · 1976
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
- Taylor v. RosenthalCourt of Appeals of Kentucky (pre-1976) · 1948
- Howell Air, Inc. v. PorterfieldOhio Supreme Court · 1970
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