FOUNDRY CO. v. PECK

No. 33030.

158 Ohio St. 296 (1952)

THE COLONIAL FOUNDRY CO., APPELLEE, v. PECK, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided November 19, 1952.


Attorney(s) appearing for the Case

Mr. Samuel Krugliak, for appellee.

Mr. C. William O'Neill, attorney general, Mr. Thomas R. Lloyd and Mr. J. Ralston Werum, for appellant.


STEWART, J.

The question presented in this appeal is as follows: Is the personal property, in the form of flasks, cast iron shapes, weights, and clamps, owned by the company exempt from taxation under Section 5325, General Code?

That section reads in part as follows:

"The term `personal property' as so used, includes every tangible thing being the subject of ownership, whether animate or inanimate, other than patterns, jigs, dies, drawings, money and...

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