Ohio Supreme Court February 7, 1933, 23861 (Friedlandbr v. Gorman)

lead-opinion

Stephenson, J.

This action was instituted by Robert N. Gorman, prosecuting attorney of Hamilton county, Ohio, on behalf of the state of Ohio and for the use and benefit of Hamilton.county and its taxpayers, to test the constitutionality of Sections 6, 7 and 8 of the Intangible Tax Act, found in 114 Ohio Laws, pages 779, 780, 781, 782 and 783.