Case Name: The State, ex rel. D. C. Keller, v. S. E. Forney, C. A. Horn and John A. Cassidy, constituting the Tax Commission of Ohio
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1923-09-28
Citations: 1 Ohio Law Abs. 698
Docket Number: No. 18129
Parties: The State, ex rel. D. C. Keller, v. S. E. Forney, C. .A. Horn and John A. Cassidy, constituting the Tax Commission of Ohio.
Judges: Marshall, C. J., Day and Allen, JJ., concur. Robinson, J., dissents. Jones, J., not participating.
Reporter: The Ohio Law Abstract
Volume: 1
Pages: 698–698

Head Matter:
No. 18129
The State, ex rel. D. C. Keller, v. S. E. Forney, C. .A. Horn and John A. Cassidy, constituting the Tax Commission of Ohio.
In Mandamus.
341. STATUTES.
Exceptions to operations of to be strictly construed —-Sec. Id, Art. II, Constituoion, as to referendum of Acts of Assembly, to be so construed.
355. TAXATION.
The language of Art. II, Sec. Id, “laws providing for tax levies,” is limited, not synonymous with terms in certain other tax laws.

Opinion:
WANAMAKER, J.
1. Exceptions to the operation of laws, whether statutory or constitutional, should receive strict but reasonable construction.
2. The language of Section Id, Article II, of the Constitution expressly enumerating certain exceptions to the people's right of referendum upon acts of the General Assembly must be construed and applied with reference to this rule.
3. The express language "laws providing for tax levies" is limited to an actual self-executing levy of taxes and is not synonymous with laws "relating" to tax levies or "pertaining"-to tax levies, or "concerning" tax levies, or any agency or methed provided for a tax levy by any local subdivision or authority.
Writ denied.
Marshall, C. J., Day and Allen, JJ., concur. Robinson, J., dissents. Jones, J., not participating.