Case Name: The Tax Commission of Ohio and John A. Zangerle, as Auditor of Cuyahoga County, Ohio, v. The National Malleable Castings Company
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1924-06-21
Citations: 2 Ohio Law Abs. 440
Docket Number: No. 18454
Parties: The Tax Commission of Ohio and John A. Zangerle, as Auditor of Cuyahoga County, Ohio, v. The National Malleable Castings Company.
Judges: Jones, Matthias, Day and Allen, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 2
Pages: 440–440

Head Matter:
No. 425
No. 18454
The Tax Commission of Ohio and John A. Zangerle, as Auditor of Cuyahoga County, Ohio, v. The National Malleable Castings Company.
Error to the Court of Appeals of Cuyahoga County.
1157. TAXATION — See. 5327 GC. defining “credits” does not violate Art. XII, See. 2. or other section of constitution — Use of “debits” in that section, does not authorize deduction of such taxes from sum of legal claims and demands.

Opinion:
ROBINSON, J.
1. The definition of the term "credits" enacted in Section 5327, General Code, is an exposition of the sense in which the legislature understood the word to have been used in Section 2, of Article XII, of the Constitution of Ohio, and while ineffective to either add anything to or take anything from that provision of the Constitution, it violates no provision .of that section or any other section of the Constitution of Ohio.
2. The legislature in its definition of "credits," in Section 5327, General Code (95 O. L. 533), used the word "debts" in the signification of an obligation based upon contract expressed or implied, and did not thereby authorize the deduction of such taxes from the sum of all legal claims and demands.
Judgment reversed.
Jones, Matthias, Day and Allen, JJ., concur.