RAYMOND BAG CO. v. BOWERS

No. 34242.

163 Ohio St. 275 (1955)

THE RAYMOND BAG CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 27, 1955.


Attorney(s) appearing for the Case

Messrs. Turner, Wells & Courson and Mr. Paul H. Granzow, for appellant.

Mr. C. William O'Neill, attorney general, and Mr. Jack H. Bert sell, for appellee.


Per Curiam.

Appellant contends that the Ohio franchise tax statutes, Section 5495 et seq., General Code (Section 5733.01 et seq., Revised Code), as construed and applied herein by the commissioner, impose a direct tax upon United States securities and interest thereon contrary to Section 742, Title 31, U. S. Code, and Section 8, Article I of the United States Constitution.

The judgment of this court in the case of Fifth Third Union...

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