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HARPER CO. v. PECK

Nos. 33699 and 33718.

161 Ohio St. 300 (1954)

W. L. HARPER CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE. RICHTER TRANSFER CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 7, 1954.

Attorney(s) appearing for the Case

Messrs. Cors, Scherer, Hair & Hartsock, for appellant in cause No. 33699.

Mr. Elmer F. Hunsicker, for appellant in cause No. 33718.

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

STEWART, J.

The sole question for our decision is whether the decisions of the Board of Tax Appeals are reasonable and lawful or unreasonable or unlawful.

When appellants returned their heavy construction equipment for taxation, they determined the value thereof by using a 20 per cent depreciation rate, which was reduced to 10 per cent by the Tax Commissioner. As a basis for that reduction the Tax Commissioner...

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