Case Name: The Citizens Mortgage Loan Company v. George P. Carrel, Auditor
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1922
Citations: 1 Ohio Law Abs. 9
Docket Number: No. 17216
Parties: The Citizens Mortgage Loan Company v. George P. Carrel, Auditor.
Judges: Hough, Wanamaker and Matthias. JJ., concur. Clark, J., took no part in the consideration or decision of the case.
Reporter: The Ohio Law Abstract
Volume: 1
Pages: 9–9

Head Matter:
No. 17216.
The Citizens Mortgage Loan Company v. George P. Carrel, Auditor.
Error to the Court of Appeals of Hamilton county.

Opinion:
ROBINSON, J.:
1. The provision of Section 6346-1, General Code, making it "unlawful for any person to engage in the business of making loans upon the mortgage or pledge of chattels or personal property or making loans on salaries or wage earnings, without first having obtained a license," is a regulatory as distinguished from a revenue measure.
2. The provision of Section 6346-2, General Code, "no other and further license fee shall be required from any such licensee, by the state or any municipality," while restricting the state and the municipalities of the state from exacting further license fees in the regulation of such business, in no way restricts the state or the municipalities from levying an excise tax upon the business of such licensee as a revenue measure. (State ex rel., v. Carrel. 99 Ohio St., 220, approved and followed.)
Judgment affirmed.
Hough, Wanamaker and Matthias. JJ., concur. Clark, J., took no part in the consideration or decision of the case.