CINCINNATI v. DE GOLYER

No. 69-253.

25 Ohio St. 2d 101 (1971)

CITY OF CINCINNATI, APPELLEE, v. DE GOLYER, APPELLANT.

Supreme Court of Ohio.

Decided February 17, 1971.


Attorney(s) appearing for the Case

Mr. William A. McClain, city solicitor, Mr. Ralph E. Cors and Mr. William B. Singer, for appellee.

Mr. Howard D. Fields and Mr. James R. Rimedio, for appellant.


O'NEILL, C. J.

Section 12 of the Cincinnati income tax ordinance provides that one who fails, neglects or refuses to pay the tax is guilty of a misdemeanor and may be fined or imprisoned therefor.

The sole question presented by this appeal is whether a provision in an income tax ordinance providing for imprisonment for failure to pay the tax violates Section 15 of Article I of the Constitution of Ohio prohibiting imprisonment for debt.

Section 15 of...

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