STATE, EX REL. LEWIS v. CONS. DIST.

Nos. 33460, 33489, 33490 and 33492.

160 Ohio St. 155 (1953)

THE STATE, EX REL. LEWIS, PROS. ATTY., v. SCIOTO-SANDUSKY CONSERVANCY DIST. THE STATE, EX REL. SCIOTO-SANDUSKY CONSERVANCY DIST., v. SAMSON, AUD. THE STATE, EX REL. SCIOTO-SANDUSKY CONSERVANCY DIST., v. McCURDY, AUD. THE STATE, EX REL. NANCE, v. DUNN, AUD.

Supreme Court of Ohio.

Decided July 15, 1953.


Attorney(s) appearing for the Case

Mr. Clyde E. Lewis, prosecuting attorney, in propria persona in case No. 33460.

Mr. Allen I. Pretzman and Mr. E. W. Dillon, for respondent in case No. 33460 and for relator in cases Nos. 33489 and 33490.

Mr. Clyde E. Lewis, Mr. Lloyd George Kerns, prosecuting attorneys, and Mr. Luther L. Liggett, for respondents in cases Nos. 33489 and 33490.

Mr. Luther L. Liggett, for relator in case No. 33492.

Mr. Frank H. Kearns, prosecuting attorney, and Mr. Paul W. Martin, for respondent in case No. 33492.


Per Curiam.

As we view the matter, the primary question presented is whether the so-called "preliminary tax" provided for in the second paragraph of Section 6828-43, General Code, is in reality a tax or merely an assessment. If it is the former, no immediate duty rests on the county auditors to place the same upon the tax lists and duplicates of their respective counties as demanded by the conservancy district.

So much of the second paragraph of Section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases