White v. Woodward

44 Ohio St. (N.S.) 347

Opinion

By the Court.

Sections 2844 and 1053 of the Revised Statutes, when construed together, and with the exactness that all statutes imposing penalties should be, only author ize the imposition of a penalty of fifteen per cent on the non-payment of the taxes assessed and levied upon a tract or lot of land for the first default in the payment of the same; and do not permit the assessment of a penalty on the same taxes, or the penalty thereon, in any succeeding year or years by reason of the continued non-payment of such taxes and penalty.

Judgment affirmed.