City of Cincinnati v. De Golyer

Section 12 of the Cincinnati income tax ordinance provides that one who fails, neglects or refuses to pay the tax is guilty of a misdemeanor and may be fined or imprisoned therefor.

The sole question presented by this appeal is whether a provision in an income tax ordinance providing for imprisonment for failure to pay the tax violates Section 15 of Article I of the Constitution of Ohio prohibiting imprisonment for debt.

Section 15 of Article I of the Constitution of Ohio provides as follows:

“No person shall be imprisoned for debt in any civil action, on mesne or final process, unless in cases…