TRAILER, INC., v. BOWERS

No. 34402.

164 Ohio St. 354 (1955)

TRAILER MART, INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 14, 1955.


Attorney(s) appearing for the Case

Messrs. Carney & Carney and Mr. Howard W. Broadbent, for appellant.

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


Per Curiam.

The issue presented by this appeal is whether the house trailers held by appellant for sale are included in the basic definition of "personal property," in Section 5325, General Code (Section 5701.03, Revised Code), or whether they were excluded from such definition by appellant's payment of the annual license tax levied under Sections 6291 and 6292, General Code (Sections 4503.02 and 4503.04, Revised Code), and its nonpayment of the tax on house...

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