Case Name: White v. Woodward et al.
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1886-01
Citations: 44 Ohio St. 347
Docket Number: 
Parties: White v. Woodward et al.
Judges: 
Reporter: Ohio State Reports, New Service
Volume: 44
Pages: 347–348

Head Matter:
White v. Woodward et al.
Taxation — Assessment of penalties for non-payment.
Error to the Circuit Court of Clermont county.
Frazier ‡ JRaudebush, for plaintiff in error.
Alfred Yaple and John M. Pattison, for defendants in error.

Opinion:
By the Court.
Sections 2844 and 1053 of the Revised Statutes, when construed together, and with the exactness that all statutes imposing penalties should be, only author ize the imposition of a penalty of fifteen per cent on the non-payment of the taxes assessed and levied upon a tract or lot of land for the first default in the payment of the same; and do not permit the assessment of a penalty on the same taxes, or the penalty thereon, in any succeeding year or years by reason of the continued non-payment of such taxes and penalty.
Judgment affirmed.