Volume 108 — Ohio State Reports, New Series

<p>In Prohibition.</p> <p>The facts are stated in the opinion.</p>

<p>Constitutional law—Exceptions to general law construed, how—1 Referendum,—Legislation exempt therefrom—Section Id, Article II, Constitution—Laws providing for tax levies.</p> <p>1. Exceptions to the operation of laws, whether statutory or constitutional, should receive strict, but reasonable, construction.</p> <p>2. The language of Section Id, Article II of the Constitution, expressly enumerating certain exceptions to the people’s right of referendum upon acts of the General Assembly, must be construed and applied with reference to this rule.</p> <p>3. The express language, "laws providing for tax levies," Is limited to an actual self-executing levy of taxes, and is not synonymous with laws “relating” to tax levies, or “pertaining” to tax levies, or "concerning” tax levies, or any agency or method provided for a tax levy by any local subdivision or authority.</p>