Heuck, Aud. v. Haefner, Exrs.

This is a proceeding in error from the Court of Common Pleas of Hamilton county.

The trustees of the estate of Eleanora C. U. Alms filed on March 17, 1932, with the Auditor of Hamilton county, an application for exemption of property from taxation. They were prompted to this action by the provisions of Section 5398, General Code, extending immunity for past delinquency in returns upon a then full disclosure of all taxable property. The pertinent portion of the section is as follows:

“No court shall enjoin the auditor or treasurer from proceeding to assess or collect tax or penalty hereunder,…