Legal Opinion

Matlack v. Jones

Ohio Superior Court, Cincinnati

Decided January 15, 1858No. 5,851Published

General Term. — Proceeding in error to reverse a judgment rendered against the plaintiffs, at special term in May, 1857. The plaintiffs, a religious society, incorporated by a law of this State, filed their petition in special term, asking the intervention of the court, to restrain the defendants from selling certain real property belonging to the plaintiffs, which, it was alleged, had been illegally assessed for taxation, and returned delinquent on the duplicate for the…

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General Term. — Proceeding in error to reverse a judgment rendered against the plaintiffs, at special term in May, 1857. The plaintiffs, a religious society, incorporated by a law of this State, filed their petition in special term, asking the intervention of the court, to restrain the defendants from selling certain real property belonging to the plaintiffs, which, it was alleged, had been illegally assessed for taxation, and returned delinquent on the duplicate for the year 1856. The ground upon which relief was asked was that the property about to be sold for taxes was exempted by law from…

1Opinion of the CourtStorer, J.

We are asked to reverse the judgment rendered at special term, upon the general ground that the plaintiffs were entitled to the relief they sought in their petition.

A preliminary question, directly involving our jurisdiction, under the decision, in 1 Handy, 289, Cin. Gas Light and Coke Co. v. Bowman, would have presented itself, had not the legislature, by the act of April 10, 1856., vol. 58, O. L. 178, expressly conferred upon the several courts full power to restrain the auditor and treasurer, in all cases where the tax is alleged to have been illegally assessed.

The proposition we are asked…

2Cases cited1 opinion

  1. Cincinnati Gas Light & Coke Co. v. BowmanOhio Superior Court, Cincinnati · 1855

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