WILLARD STORAGE BATTERY CO. v. PECK

No. 33753.

161 Ohio St. 197 (1954)

WILLARD STORAGE BATTERY CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 17, 1954.


Attorney(s) appearing for the Case

Mr. C. H. Bell, Mr. W. B. McLeskey and Mr. C. W. McLeskey, for appellant.

Mr. C. William O'Neill, attorney general, and Mr. Ralph N. Mahaffey, for appellee.


MIDDLETON, J.

Willard is engaged in manufacturing and selling electric storage batteries and is one of the largest of such manufacturers. The principal material used in the manufacture of storage batteries is lead, which represents from 60 to 65 per cent of the cost of the batteries. During the tax years in question the available supply of lead was limited. The price of lead increased. Willard had no control over the source of supply of lead and was forced to pay...

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