Opinion
No. 27450
Decided March 8, 1939.
Supreme Court — Dismissal — No debatable constitutional question involved — Taxation — State bank shares returned by and assessed in bank name — Unpaid taxes and penalties made lien on bank real estate — Liquidation and sale of realty by Superintendent of Banks — Action by purchaser to declare tax void and remove lien — Court of Appeals held tax valid — Sections 5407 to 5414, 5672, 5673 and 12075, General Code — Sections 2 and 3, Article XII, Constitution.
APPEAL from the Court of Appeals of Belmont county.
Messrs. Thornberg Lewis, Mr. Edmund L. Matz, Mr. K.G. Cooper, Messrs. Cowen Cowen, Mr. A.W. Kennon, Messrs. Walker Walker, Mr. W.O. Chappell and Mr. W.V. Bennett, for Cora B. Geller, appellant.
Mr. Ross Michener, prosecuting attorney, and Mr. C.C. Sedgwick, for C.T. McCort, treasurer, et al., appellees.
Mr. Thomas J. Herbert, attorney general, and Mr. Edmund L. Matz, for S.H. Squire, superintendent of banks, appellant.
It is ordered and adjudged that said appeal as of right be, and the same hereby is, dismissed for the reason no debatable constitutional question is involved in said cause.
Appeal dismissed.
WEYGANDT, C.J., DAY, ZIMMERMAN, WILLIAMS, MYERS, MATTHIAS and HART, JJ., concur.