The Ohio star. [volume] (Ravenna, Ohio) 1830-1854, 1853-03-09


of your punishment"
The sen,snce was Immediately executed Oh
the poor christians.
From the Ohio State,man.
supreme Court of OhiO---January
Term, 1883.
FREpoRTED BY GEORGE W. M'cooK, ESQ.
The Mechanics and Traders Bank, Us. Hen
ry Debolt Treasurer Of Hamilton County. Chan
Gerry; reserved in Hamilton County.
Bill dismissed.
Henry Debolt Treasurer. IS. The Ohio Lie
: Insurance and Trust Company. Chancery res
eTyed in Hamilton.
9 Decree for Complainant.
Jacob Kuoup, Treasurer of Miami County, rs,
The Piqua Branch Of the Safe Bank of Ohio
Scire facas.
Judgment for plaintiff.
BY THE CoURT:
I. ACourt of Chancery has no jurisdiction to
restrain the collection of tax levied under
constitutional law. unless it is shown that irrepar
able injury will snsue. In such case the remedy
at law is adequate and complete.
IL. A tax regularly assessed under the act of
March 21si 1851, to tax Banks, and bank and 9th
er stocks the same other property s taxed, is
not renitted by tho repeating clause of the of
18th of April, 1852. for the assessment and
tion of all property in this State, and for erying
taxes thereon according its true value in money.
III. The remedy by bill in chancery, provided
by the first named act for the collection of taxes
assessed against the Ohio Life Insurance and
Trust Company, and re-euacted in the last, may
be resos4ed for the collection Of taxes aasessed
in 1851, and remaining unpaid after the passage Of
the said act Of 1852.
Z w. An appeal may be taken from tho Com
mon Pleas TO the District Court under the sc; to
regulate appeals to the District Court, from any
final judgment or decree rendered in civil case
IN which tho frat named Court had original juris
diction, whether the action is given by statute or
existed at common law.
v. The 6O,h section of the act Of February
cath, 1S45 to incorporate the State Bank OF Ohio
and other banking companies, contains no pledge
en- tho part OF the State not TO alter change tis
mode or amount of taxaton therein specified, but
abe taxing power of the General Assembly over
thu properly Of companies formed under that act
Is ihs Same as over the property of individuals.
vi Whether the franchise of such companies
may be revoked changed or modified, or not, the
act of 1851, upon my construction, does NIT inn
pair any right secured to them by the act of 1915,
and 10 constitutional and valid law.
The Bank Of Toledo, us. J. r. Bond and tine
City of Toledo; Troyer TO recover dsmages for
the collection of taxes by the city of Toledo uader
the law of 1851, 'taxing the banks, aud bank and
other stocks, the same other property is taxa
bic by ,heAaws Of the State" Reserved from ths
District OF Lucas county.
e Barley y j., Held:
l. Thatthe properly of every person, h'w-
ever absolute the tenure by which il IS held. must
be labie to bear proper portion of the pubic
burdens By way of taxation in return for the pro-
lection and advantages afforded by the govern
ment and that proportion of taxation must be d.
termincd BY the power of Legislation, which
tendstofall persons and property within the State.
II. The taxing power, which belongs as Incl
dent to the Legislative power, and which is of vi
ta importance, and essential to the existence OF
government cannot be relinqushed or abandoned
In whole or in part, by the Legislature, 10
ka.is the power and control Of future Legislation
over If.
Iii. Legislative power includes as well the
. QOWor 10 alLeT, an0uu anu TePen eAtSiuS lu"ss ts
The power to enact laws. Aud the Legislature ut
one session cannot by contract or arrangement.
restrict abridge the legislative power Of that
body at any future session.
Nv. The act entitled an act ito incorporate
tho State Bank of Ohio and other banking COM
Panies,'' passed February Gath. le45 is general
1aw Of the State, and not contract either in form
or IN substance, within the probbitory clause Of
the constitution of the United States. Tho es-
genital eemsnts of contract, to wit: two conpe-
tent contracting parties. proper subject matter,
legal consideration, not to be found either in
tho law taken entire. or in any particular proyison
off
V. That while the contracts hovo baap ,oods
and important rights to property become vested
under the authority and general regulations of this
law, which the government is bound in good faitl
to protect and keep inviolate, in common with 9th
or private property. yet all such contracts have
been made. and rghts of property invested sub
ject TO the implied condition, that the legisiatiy
power Of the State was neither relinqnshed or t.
sny extent abridged. -. ~'..'--.'
Judgment agsinsfthe plaintiff for costs.
fSfR.!am, ]. did NOT sit in thsEe cases.