Canteen Co. v. Bowers

Ohio Supreme Court

Canteen Co. v. Bowers

167 Ohio St. (N.S.) 337

Ohio Supreme Court·Decided March 12, 1958·No. No. 35345·Published

Opinion

Per Curiam.

This court is of the opinion that the appellees, in their beverage business as above described, are “manufacturers” within the meaning of that term as used in Sections 5711.16 and 5711.22, Revised Code, and are entitled to have their above-described machines, used in such business, listed, for the purpose of taxation, at 50 per cent of their true value.

The decision of the Board of Tax Appeals is affirmed on authority of Jer-Zee, Inc., v. Bowers, Tax Commr., 163 Ohio St., 31, 125 N. E. (2d), 195.

Decision affirmed.

Weygandt, C. J., Zimmerman, Stewart, Taet, Matthias, Bell and Herbert, JJ., concur.

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Per Curiam.

This court is of the opinion that the appellees, in their beverage business as above described, are “manufacturers” within the meaning of that term as used in Sections 5711.16 and 5711.22, Revised Code, and are entitled to have their above-described machines, used in such business, listed, for the purpose of taxation, at 50 per cent of their true value.

The decision of the Board of Tax Appeals is affirmed on authority of Jer-Zee, Inc., v. Bowers, Tax Commr., 163 Ohio St., 31, 125 N. E. (2d), 195.

Decision affirmed.

Weygandt, C. J., Zimmerman, Stewart, Taet, Matthias, Bell and Herbert, JJ., concur.

Canteen Co. v. Bowers, 167 Ohio St. (N.S.) 337 (Ohio 1958).

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167 Ohio St. (N.S.) 337 (Canteen Co. v. Bowers) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.