Opinion
No. 33155
Decided October 22, 1952.
Supreme Court — Dismissal — No debatable constitutional question involved — Taxation — Powers of General Assembly to classify property — Specific tax on house trailers regardless of value — Payable when trailer used for habitation — Section 6292-2, General Code — An excise tax on use of property — Not a tax on property — Penalty for nonpayment of tax not excessive, when — Equal protection — Section 2, Article I, Constitution — Article XIV, Amendments, U.S. Constitution — Taxation by uniform rule — Section 2, Article XII, Constitution.
APPEAL from the Court of Appeals for Montgomery county.
Mr. Sam Levin, for appellants.
Mr. Mathias H. Heck, prosecuting attorney, and Mr. Peirce Wood, for appellees.
It is ordered and adjudged that this appeal as of right be, and the same hereby is, dismissed for the reason that no debetable constitutional question is involved.
Appeal dismissed.
WEYGANDT, C.J., ZIMMERMAN, MATTHIAS and HART, JJ., concur.