...provision into effect, it was provided by the act of 1878, and now by the Revised Statutes, that ': all property, whether real or personal, in this state,...only such as may be expressly exempted therefrom." Thus, both the constitution and the statute expressly designate "investments in stocks '' as one of...

...assembly has enacted our tax laws, and has made a general provision in section 2731 that "all property, real or personal, in this state, and whether belonging...otherwise, of persons residing in this state" shall be taxed, etc. It is claimed by counsel for defendant in error, that this legacy is an investment in an...

...personal property in this state belonging to individuals and corporations is subject to taxation, as are all moneys, credits, investments in bonds, stocks, or otherwise, of persons residing in this state. Section 4, Article XIII of the Constitution, requires that the property of corporations, now existing...

...whether real or personal, in this state, and whether belonging to individuals or corporations, * * • shall be subject to taxation except only such as may be expressly exempted therefrom." Section 2732, and the sections supplemental thereto, specifically provide for all exemptions which...

...cases in which the spirit and intent may require it. [56 v. 175, §§ 2, 3, 10; S. & C. 1438 ] SEC. 2. All property whether real or personal in this state,...except only such as may be expressly exempted therefrom ; and such property, moneys, credits, and investments shall be entered on the list of tttxable property...

...which provides that "all property whether real or personal in this state, » • • and all money, credits, investments In bonds, stocks or otherwise,...residing in this state, shall be subject to taxation," when construed In connection with the related sections, which require the listing for taxation of property...

...The subjects of taxation, as enumerated in section 2731, are " All property whether real or personal, and whether belonging to individuals or corporations;...or otherwise, of persons residing in this State." " Credits " are specifically named as a subject of taxation, and " investment« in bonds " are also...

...authority. Section 5328, General Code, reads as follows: "All real or personal property in this state, belonging to individuals or corporations, and all...state, shall be subject to taxation, except only such property as may be expressly exempted therefrom. Such property, moneys, credits, and investments shall...

...our tax laws, and has made a general provision in section 2731, Bates' Ann. St.. that "all property, real or personal, In this state, and whether belonging...credits, investments in bonds, stocks, or otherwise, of persona re- : siding in this state," shall be taxed, etc. It is claimed by counsel for defendant in...

...Crawford & Moses' Digest, § 9853, providing that investments in bonds, stocks, joint-stock companies, or otherwise, of persons residing in this State shall be subject to taxation; the term "or otherwise" referring to investments of the same class to which the specific words belong....