Carroll v. Bowers

Ohio Supreme Court

Carroll v. Bowers

170 Ohio St. (N.S.) 381

CourtOhio Supreme Court

DecidedMarch 9, 1960

DocketNos. 36240, 36241, 36242 and 36243

StatusPublished

This text of 170 Ohio St. (N.S.) 381 (Carroll v. Bowers) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Carroll v. Bowers, 170 Ohio St. (N.S.) 381 (Ohio 1960).

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Opinion

Per Curiam.

The issue presented is the construction and applicability of the 1947 reciprocity agreement. The Tax Commissioner, appellant herein, contends that it does not and was not intended to exempt the appellees from the payment of the highway use tax under Section 5728.01 et seq., Revised Code, for their operation of motor vehicles over Ohio highways. The appellees contend that they were not subject to such tax because of the 1947 reciprocity agreement.

The Ohio-West Virginia reciprocity agreement of 1947, involved herein, was before this court in the case of Geo. F. Alger Co. v. Bowers, Tax Commr., 164 Ohio St., 122, although not specifically referred to in the opinion. The issue here presented was therein presented and determined. (See, also, Crawford Transport Co., Inc., v. Bowers, Tax Commr., ante, 367.) Therefore, under the doctrine of stare deeisis, the - decisions of the Board of Tax Appeals are affirmed on authority of that case.

Decisions affirmed.

Weygandt, C. J., Zimmerman, Taet, Matthias, Bell and Herbert, JJ., concur. Peck, J., not participating.

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Per Curiam.

The issue presented is the construction and applicability of the 1947 reciprocity agreement. The Tax Commissioner, appellant herein, contends that it does not and was not intended to exempt the appellees from the payment of the highway use tax under Section 5728.01 et seq., Revised Code, for their operation of motor vehicles over Ohio highways. The appellees contend that they were not subject to such tax because of the 1947 reciprocity agreement.

The Ohio-West Virginia reciprocity agreement of 1947, involved herein, was before this court in the case of Geo. F. Alger Co. v. Bowers, Tax Commr., 164 Ohio St., 122, although not specifically referred to in the opinion. The issue here presented was therein presented and determined. (See, also, Crawford Transport Co., Inc., v. Bowers, Tax Commr., ante, 367.) Therefore, under the doctrine of stare deeisis, the - decisions of the Board of Tax Appeals are affirmed on authority of that case.

Decisions affirmed.

Weygandt, C. J., Zimmerman, Taet, Matthias, Bell and Herbert, JJ., concur. Peck, J., not participating.

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Bluebook (online)

170 Ohio St. (N.S.) 381, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carroll-v-bowers-ohio-1960.