UNITED STATES SUPREME COURT DECISIONS ON-LINE

A state may make the ownership of property subject to taxation relate to any day or days or period of the year which it may think proper, and the selection of a particular day on which returns of their property for the purpose of assessment are to be made by taxpayers does not preclude the making of assessments as of other periods of the year.

Section 2737 of the Revised Statutes of Ohio, which requires the taxpayer to return to the assessor, as of the day preceding the second Monday in April in each year, among other things, a statement of