State ex rel. Caley v. Tax Comm'n of Ohio, 24970.

• Decision Date: 27 November 1934
• Docket Number: No. 24970.,24970.
• Parties: STATE ex rel. CALEY v. TAX COMMISSION OF OHIO et al.
• Court: Ohio Supreme Court

129 Ohio St. 83
193 N.E. 751

STATE ex rel. CALEY
v.
TAX COMMISSION OF OHIO et al.

No. 24970.

Supreme Court of Ohio.

Nov. 27, 1934.

Original proceeding by the State, on the relation of Fred H. Caley, for writ of prohibition to be directed to the Tax Commission of Ohio and others. On demurrer to the petition.-[Editorial Statement.]

Demurrer sustained.

In prohibition.

This case originated in this court on petition of the relator for a writ of prohibition ‘commanding defendants to refuse to pass upon or approve the petition of the Village of Moreland Hills and all other similar petitions in which it is sought to transfer funds obtained from either the Motor Vehicle License Tax or the Motor Vehicle Fuel Tax to any purposes except those set forth in Sections 6309-2, 5537 and 5541-8 of the General Code of Ohio.’

The petition alleges that the relator, Fred H. Caley, has paid the motor vehicle license taxes and the motor vehicle fuel taxes; that the state of Ohio has imposed such taxes on the privilege of operating motor vehicles upon the highways of the state, and that the purpose of such taxes is to construct, maintain, and repair such highways; that the distribution of such taxes is controlled by sections 6309-2, 5537, and 5541-8 of the General Code; and that the Ninetieth General Assembly enacted the following sections of the General Code, which became effective on June 7, 1933:

Ԥ 5625-13a. In addition to the transfers authorized in section 5625-13, the taxing authority of any political subdivision may transfer and public funds under its supervision, except the proceeds or balances of loans, bond issues, or special levies for the payment thereof, from one fund to another in the manner hereinafter provided.

Ԥ 5625-13b. A resolution of such officers shall be passed by a majority of all the members thereof, declaring the necessity therefor, and such officers shall prepare a petition addressed to the court of common pleas of the county in which the funds are held. The petition shall set forth the name and amount of the fund, the fund or funds to which it is desired to be transferred, a copy of such resolution with a full statement of the proceedings pertaining to its passage, and the reason or necessity for the transfer. A duplicate copy of said petition shall be forwarded to the state tax commission for their examination and approval.

Ԥ 5625-13c. If the petition is disapproved by the tax commission, it shall be returned within ten days from the receipt thereof to the officers who submitted it, with a memorandum of the tax commission's objections. This disapproval shall not prejudice a later application for approval. If the petition is approved by the tax commission, it shall be forwarded within ten days from the receipt thereof to the clerk of the county to whose court of common pleas the petition is addressed, marked with the approval of the tax commission. When approved, the tax commission shall notify immediately the officers who submitted the petition, who then may file the...