CANTEEN CO. v. BOWERS

No. 35345.

167 Ohio St. 337 (1958)

CANTEEN CO. ET AL., APPELLEES, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 12, 1958.


Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Purpus, Morris & Arnold and Mr. C. Emory Glander, for appellees.

Mr. William Saxbe, attorney general, and Mr. Gerald A. Donahue, for appellant.


Per Curiam.

This court is of the opinion that the appellees, in their beverage business as above described, are "manufacturers" within the meaning of that term as used in Sections 5711.16 and 5711.22, Revised Code, and are entitled to have their above-described machines, used in such business, listed, for the purpose of taxation, at 50 per cent of their true value.

The decision of the Board of Tax Appeals is affirmed on authority of Jer-Zee, Inc...

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