The Ohio Nisi Prius Reports (Volume 13) (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1913 Excerpt: ... 1913.l Railway v. Roth, Treasurer. The second cause of action reaffirms the preceding allegations, and asserts that the county auditor exceeded his authority in adding to the tax duplicate in the year 1911, property omitted therefrom prior to the year 1910. The third cause of action likewise reaffirms the allegations of the first cause, and adds that even if the right-of-way and viaduct have passed, by operation of the aforementioned lease, to the C, N. 0. & T. P. Ry. Co., the auditor may not fix the valuation of the property and enter it upon the duplicate, because such duty devolves exclusively upon the tax commission by virtue of the act of May 10, 1910 (101 0. L., 399). To these several causes of action defendants have demurred. As to the first cause of action they contend that the property is taxable because it is not employed by the municipality in the performance of any governmental function; as to the second cause, that the act of May 31, 1911, does not prohibit the assessment and taxation of property for the year 1909; and as to the third cause, that the act of May 10, 1910, which created the tax commission, has no application to property owned by municipal corporations. Taxes have been defined by Judge Cooley as "the enforced proportional contribution from persons and property, levied by the state by virtue of its sovereignty for the support of government and for all public needs" (Cooley, Taxation, p. 1). "The power of taxation," he says (p. 7), "is an incident of sovereignty, and is possessed by the government without being expressly conferred by the people. It is a legislative power; and when the people by their constitutions, create a department of government upon which they confer the power to make laws, the power of taxation is conferred as ...