State ex rel. Harkness v. Matthews

10 Ohio St. (N.S.) 431

Opinion

*By the Court.

As the three executors resided in the-same township, two of them within the corporate limits of the-village, the other without such limits, and the three had possession, in law, of the taxable moneys, credits, bonds, and stocks of the estate, the same must, in view of the equities and analogies of the statute (which does not expressly provide for such a case), be entered for taxation—one-third as of the place of residence of each executor.

Judgment accordingly.