SHEET & TUBE CO., v. BOWERS

Nos. 34868 and 34872.

166 Ohio St. 122 (1957)

YOUNGSTOWN SHEET & TUBE CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE. YOUNGSTOWN SHEET & TUBE CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided January 30, 1957.


Attorney(s) appearing for the Case

Mr. Carlton S. Dargusch. Sr., and Mr. Jack H. Bertsch, for appellant in case No. 34868 and appellee in case No. 34872.

Mr. C. William O' Neill, attorney general, Mr. Larry Synder and Mr. Kiehner Johnson, for appellee in case No. 34868 and appellant in case No. 34872.


TAFT, J.

For the reasons stated in Allied Stores of Ohio, Inc., v. Bowers, Tax Commr., ante, 116, the taxpayer's contentions with respect to property held in storage must be rejected, except to the extent that the property so held represented iron ores imported by the taxpayer from foreign countries.

As to such iron ores, the claim for tax exemption is based upon that provision of Clause 2 of Section 10 of Article I of the Constitution of the...

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