COUNTY v. MANOR, INC.

No. 35597.

168 Ohio St. 286 (1958)

COUNTY OF FRANKLIN, APPELLANT, v. LOCKBOURNE MANOR, INC., APPELLEE.

Supreme Court of Ohio.

Decided November 19, 1958.


Attorney(s) appearing for the Case

Mr. Samuel L. Devine, prosecuting attorney, and Mr. Ralph H. Heller, for appellant.

Mr. George H. Chamblin and Mr. Paul O. Hunsinger, for appellee.


Per Curiam.

The issue presented is whether the leasehold interest herein is taxable under Ohio law, where the owner and lessor of the property is the United States of America.

The United States cannot be sued without its consent. The act under which the Lockbourne housing project was constructed does give permission to impose state and local taxes on lessees' interests created by leases under the act. Offutt Housing Co. v. County of Sarpy...

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