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STATE EX REL. CITY OF CLEVELAND v. KOSYDAR

No. 73-431.

36 Ohio St. 2d 183 (1973)

THE STATE, EX REL. CITY OF CLEVELAND, v. KOSYDAR, TAX COMMR., ET AL.

Supreme Court of Ohio.

Decided December 26, 1973.

Attorney(s) appearing for the Case

Mr. Herbert R. Whiting, director of law, and Mr. James M. McDowell, for relator.

Mr. William J. Brown, attorney general, Mr. Thomas V. Martin and Mr. Dwight C. Pettay, Jr., for respondents.

HERBERT, J.

Relator argues that since the excise taxes collected from certain public utilities located within its corporate limits are measured by the gross receipts of the utilities involved, they are actually income taxes within the meaning of Section 9, Article XII of the Constitution of Ohio, and are not excise taxes authorized by Section 10, Article XII. From this, relator concludes that Section 9 of Article XII imposes a clear legal duty upon respondents "to...

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