RAWLS, INC. v. PECK

No. 33273.

159 Ohio St. 336 (1953)

RAWLS, INC., APPELLEE, v. PECK, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 29, 1953.


Attorney(s) appearing for the Case

Messrs. Bentley, Cory, Boesel & Leonard, for appellee.

Mr. C. William O'Neill, attorney general, and Mr. Everett H. Krueger, Jr., for appellant.


ZIMMERMAN, J.

From the record it appears that the activities of the "consumer" involved in this case consist largely of taking worn or damaged tires and in each instance removing the outside tread material down to the casing. Cement is then applied to such prepared surface and on and over the cement is placed a strip of rubber of the proper length which forms a new crown on the tire. The tire is then placed in a form or mold and heat is applied in such a degree as...

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