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SAV. & L. CO. v. PECK

Nos. 33518, 33519, 33520, 33521 and 33522.

161 Ohio St. 119 (1954)

BROADVIEW SAVINGS & LOAN CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE. THE FREMONT SAVINGS BANK CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE. FIRST NATIONAL BANK OF AKRON, APPELLANT, v. PECK, TAX COMMR., APPELLEE. THE UNION BANK OF COMMERCE CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE. THE SECOND NATIONAL BANK OF CINCINNATI, APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 10, 1954.

Attorney(s) appearing for the Case

Mr. R. W. Rosenberg and Messrs. Shocknessy, Summers & Denton, for appellant in case No. 33518.

Messrs. Wright, Harlor, Purpus, Morris & Arnold and Mr. C. Emory Glander, for appellant in case No. 33519.

Messrs. Slabaugh, Guinther & Pflueger and Mr. Robert L. Myers, for appellant in case No. 33520.

Messrs. Arter, Hadden, Wykoff & Van Duzer, Mr. Edwin A. Howe and Mr. Richard C. Weiss, for appellant in case No. 33521.

Mr. T. Gordon Gutting and Messrs. George, Greek, King & McMahon, for appellant in case No. 33522.

Mr. C. William O'Neill, attorney general, and Mr. Joseph S. Gill, for appellee.

TAFT, J.

The first question to be considered is whether the General Assembly intended that federal securities should be excluded from the assets of a financial institution in the assessment for taxation of the interests of the depositors and shareholders of the institution.

Provision for such assessment is found in Sections 5406 to 5414, inclusive, General Code.

There is no provision in those statutes which would indicate any legislative intent to...

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