HESS, J.
This is an appeal on questions of law by the plaintiff, city of Cincinnati, appellant here and hereinafter referred to as plaintiff, from an action of the Hamilton County Municipal Court granting a motion to quash an affidavit filed on October 20, 1967, by E. W. Kelley of the Cincinnati income tax bureau, charging the defendant, appellee here and hereinafter referred to as defendant, with failure to pay an income tax imposed on him by virtue of ordinance...
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