Legal Opinion
Haefner v. City of Youngstown
Ohio Supreme Court
Decided July 17, 1946No. 30663PublishedCited by 22 opinions
1Opinion of the CourtWilliams, J.
This case involves a consideration of the relative powers of the state and its municipalities in levying excise taxes in the same general field and especially upon the receipts from utility commodities and services sold and furnished.
Taxation is an attribute and function of sovereignty. The foundation of the state’s taxing authority is Section 1, Article II of the Constitution, which confers general legislative power upon the General Assembly. State, ex rel. City of Toledo, v. Cooper, Aud., 97 Ohio St., 86, 119 N. E., 253; Saviers v. Smith, Secretary of State, 101 Ohio St., 132, 128 N. E.,…
2Cases cited5 opinions
- City of Cincinnati v. American Telephone & Telegraph Co.Ohio Supreme Court · 1925
- Firestone v. City of CambridgeOhio Supreme Court · 1925
- Foundry Co. v. LandesOhio Supreme Court · 1925
- City of Cincinnati v. Cincinnati Oil Works Co.Ohio Supreme Court · 1931
- Stredelman v. City of CincinnatiOhio Supreme Court · 1931
3Cited by22 opinions
- Cincinnati Bell Telephone Co. v. City of CincinnatiOhio Supreme Court · 1998
- Liberati v. Bristol Bay BoroughAlaska Supreme Court · 1978
- Greater Fremont, Inc. v. City of FremontDistrict Court, N.D. Ohio · 1968
- East Ohio Gas Co. v. City of AkronOhio Supreme Court · 1966
- City of Dayton v. StateOhio Court of Appeals · 2004
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