1. A municipal corporation may levy a tax on the wages resulting from work and labor performed within its boundaries by a nonresident of that municipal corporation. (Angell v. City of Toledo, 153 OhioSt. 179, 41 O.O. 217, approved and followed.)

2. Municipal corporation “A” may levy a tax on the wages resulting from work and labor performed in municipal corporation “B” by a resident of municipal corporation “A.”

3. No single municipal corporation may levy a tax on income at a greater rate than one per cent without first obtaining prior voter approval. No municipal corporation is deprived of its power to levy a tax on income by reason of any action taken by another municipal corporation. Section 718.01, Revised Code, construed.

4. A resident of one municipal corporation who receives wages as a result of work and labor performed within another municipal corporation may be lawfully taxed on such wages by both municipal corporations. Sections 3 and 7, Article XVIII of the Ohio Constitution.

Judgment reversed.