In 1933, the Ohio legislature passed an act exempting from taxation certain property of interurban railway companies for a period of three years from January 1, 1932, and a subsequent act in 1935 extended the exemption for two more years. Relator, a taxpayer, sought by mandamus to compel the state tax commission to collect the taxes for all the years in question. Held, the act was unconstitutional as applied to the 1932 taxes already assessed because it violated a provision of the state constitution forbidding retroactive laws. State ex rel. Struble v. Davis, 132 Ohio St. 555, 9 N. E. (2d) 684 (1937), 135 Ohio St. 393, 22 N. E. (2d) 81 (1939).
Michigan Law Review,
TAXATION - CONSTITUTIONAL OBJECTIONS TO RELEASE OF DELINQUENT TAXES AND ACCRUED PENALTIES THEREON,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol38/iss3/25