State Ex Rel. Struble v. Davis

By the Court.

One of the contentions of the respondents is that the relator lacks the capacity to institute this action attacking the constitutionality of House Bill 674 (115 Ohio Laws, 546), passed July 1, 1933, and Amended Senate Bill 23 (116 Ohio Laws, 26), passed March 5, 1935, in which an attempt is made to exempt from assessment of taxes all the property, except real estate, of interurban railroad companies for the period beginning January 1, 1932, and ending December 31, 1936. It is admitted that the relator is a taxpayer of the state of Ohio but is not a public utility or the owner or…