Valentine v. Canada Life Assurance Co.

Ohio Supreme Court December 26, 1922

Valentine v. Canada Life Assurance Co., 1 Ohio Law. Abs. 72 (Ohio 1922)

106 Ohio St. 273; 140 N.E. 150; 1922 Ohio LEXIS 245

Clark, Hugh, Jones, Marshall, Robinson, Thias, Wanamaker

Opinion of the Court

ROBINSON, J.:

Section 5437, General Code, contravenes the provision of Section 2, Article XII of the Constitution of Ohio, “Laws shall be passed, taxing by a uniform rule, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, and also all real and personal property according to its true value in money.”

Judgment reversed.

Marshall, C. J., Hugh, Wanamaker, Jones, Mat thias and Clark, JJ., concur.

Reference

Full Case Name: H. Sage Valentine, as Auditor, and A. J. Kiner, as Treasurer v. The Canada Life Assurance Company
Cited By: 2 cases
Status: Published