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TERRELL v. BOWERS

Nos. 34120. and 34121.

163 Ohio St. 72 (1955)

TERRELL, D. B. A. COLE BROS. CIRCUS, APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. BELKNAP, APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 16, 1955.

Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Purpus, Morris & Arnold and Mr. C. Emory Glander, for appellee in case No. 34120.

Messrs. McClelland & DeVennish, for appellee in case No. 34121.

Mr. C. William O'Neill, attorney general, and Mr.W. E. Herron, for appellant.

STEWART, J.

It is conceded that, under the Cleveland Concession Co. case, supra, the sales tax paid by appellees to the state was illegally and erroneously paid.

Under Section 5546-8, General Code (Section 5739. 07, Revised Code), it is the duty of the Treasurer of State to refund to a vendor the amount of sales tax illegally or erroneously paid, where the vendor has not reimbursed himself from the consumer.

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