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CHOPE v. COLLINS

No. 76-293.

48 Ohio St. 2d 297 (1976)

CHOPE ET AL., APPELLANTS, v. COLLINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 22, 1976.

Attorney(s) appearing for the Case

Messers. Wright, Harlor, Morris & Arnold, Mr. George M. Hauswirth and Mr. John M. Anderson, for appellants.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

Per Curiam.

Appellants contend that R. C. 5747.02 levies an excise tax,1 not an income tax, because R. C. 5747.02 allegedly provides for a tax levied not upon income, but, instead, upon every individual residing in or earning income in this state. In this view, income merely measures the excise tax upon the individual, rather than constituting the subject of the tax.

Although an income tax may bear some of the identifying...

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