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GOODRICH CO. v. PECK

No. 33628.

161 Ohio St. 202 (1954)

THE B. F. GOODRICH CO., APPELLEE, v. PECK, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 17, 1954.

Attorney(s) appearing for the Case

Mr. E. A. Cole and Messrs. George, Greek, King & McMahon, for appellee.

Mr. C. William O'Neill, attorney general, Mr. Everett H. Krueger, Jr., Mr. W. E. Herron and Mr. Ralph N. Mahaffey, for appellant.

TAFT, J.

The property involved, if "subject to taxation," was so subject only because it was "personal property located and used in business in this state." See Section 5328, General Code. It was located in Ohio. Whether it was "used in business" in Ohio depends upon the provisions of Section 5325-1, General Code, reading:

"Within the meaning of the term `used in business,' occurring in this title, personal property shall be considered to be `used...

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