State ex rel. Stanton v. Zangerle

Ohio Supreme Court

State ex rel. Stanton v. Zangerle

5 Ohio Law. Abs. 825

CourtOhio Supreme Court

DecidedDecember 21, 1927

DocketNo. 10755, 20599

StatusPublished

This text of 5 Ohio Law. Abs. 825 (State ex rel. Stanton v. Zangerle) 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

State ex rel. Stanton v. Zangerle, 5 Ohio Law. Abs. 825 (Ohio 1927).

Pincite

Opinion

KINKADE, J.

The domicile of an Ohio corporotion, named in its charter, when located in Ohio, is the proper place for the listing of the corporation’s personal property for taxation, and the corporation is not required to list such property in any other tax district in Ohio by reason of the fact that it does a large portion of its business in such other district, except in cases where the Legislature, by statute, has plainly provided otherwise with respect to the listing and taxing of certain classes of corporate property. (Pelton v. Transp. Co., 37 Ohio St., 450 app. and fol.)

(Marshall, CJ., Day, Robinson, Jones and Matthias, JJ., concur.)

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KINKADE, J.

The domicile of an Ohio corporotion, named in its charter, when located in Ohio, is the proper place for the listing of the corporation’s personal property for taxation, and the corporation is not required to list such property in any other tax district in Ohio by reason of the fact that it does a large portion of its business in such other district, except in cases where the Legislature, by statute, has plainly provided otherwise with respect to the listing and taxing of certain classes of corporate property. (Pelton v. Transp. Co., 37 Ohio St., 450 app. and fol.)

(Marshall, CJ., Day, Robinson, Jones and Matthias, JJ., concur.)

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Bluebook (online)

5 Ohio Law. Abs. 825, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-stanton-v-zangerle-ohio-1927.