SCHOTT AUCTION CO. v. BOWERS

No. 35333.

167 Ohio St. 321 (1958)

SCHOTT AUCTION CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 26, 1958.


Attorney(s) appearing for the Case

Mr. Bernard C. Fox, for appellant.

Mr. William Saxbe, attorney general, and Mr. S. Noel Melvin, for appellee.


Per Curiam.

The question presented is whether appellant's used car inventory for the last half of 1954 was subject to personal property taxation for that year, under the last sentence of Section 5711.03, Revised Code (Recodification Act of 1953), relative to the listing of taxable personal property, the last half of which sentence read, "but a person engaging in business between the first day of January and the...

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