Ohio Law Bulletin Volume 45-46

Ohio Law Bulletin Volume 45-46

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1901 edition. Excerpt: ...thus added are significant, and if they had not been added the opinion would not have passed without dissent. The words referred to justify the conclusion that if there had been an abuse of legislative power; if the amount assessed had been substantially or materially in excess of the cost of the work or of the value of the property assessed or of the special benefits received, the owners of the abutting property might justly have complained of a violation of their constitutional rights. The court, in its opinion, quotes certain passages from Cooley's Treatise on Taxation in which the author refers to the different modes in which the cost of local public work may be met; namely: (1) a general tax to cover the major part of the cost, the smaller portion to be levied upon the estates specially benefited; (2) a tax on the land specially benefited to meet the major part of the cost, the smaller part to be paid by the general public; and (3) a tax for the whole cost of the lands in the immediate vicinity of the work. In respect of each of these methods the court cites these words of Cooley: "In a constitutional point of view, eith ' er of these methods is admissable, and one may sometimes be just and another at other times. In other cases it may be deemed reasonable to make the whole cost a general charge, and levy no special assessment whatever. The question is legislative, and like all legislative questions. may be decided erroneously; but it is reasonable to expect that, with such latitude of choice, the tax will be more just and equal than it would be were the legislature required to levy it by one inflexible and arbitrary rule." Cooley, Taxn. 447, chap. 20, sec. 5; Id. zd. ed 637, sec. 5. But in the same chapter...show more

Product details

  • Paperback | 630 pages
  • 189 x 246 x 32mm | 1,107g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236992741
  • 9781236992741