Municipal Control of Public Utilities; a Study of the Attitude of Our Courts Toward An Increase of the Sphere of Municipal Activity

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. . for the public good in the judicial sense of that term; not indeed as the discharge of one of the few governmental duties imposed upon it, but as rank- ing next in order. . . . Besides the fact that rents at the present time are sufificient to pay the annual charges may be only a fortunate occurrence; this state o^f things may not continue [and does not make its property subject to tax- ation]." The same principle was established by the court of Ohio in 1894 in the case of the City of Toled...o vs. Yeager,^ as applied to a municipal gas plant. The Constitution of that State provided that, " public property used exclusively for any public purpose may by general laws be exempted from taxation." After finding the use of this property to be public on the authority of the decision of the case of State ex rel. vs. City of Toledo,^ the court held that under the 144 Conn., 360. 2 8 Ohio Cir. Ct. Rep., 318. » 48 Ohio St., 112.
6l] EXEMPTION FROM TAXATION gj authority of this case the legislature had the authority to exempt this property from taxation and that it had done so.


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