CARROLL v. BOWERS

Nos. 36240, 36241, 36242 and 36243.

170 Ohio St. 381 (1960)

CARROLL, APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. (Two cases.) CARROLL, D. B. A. CARROLL TRUCKING CO., INC., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. CARROLL TRUCKING CO., INC., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 9, 1960.


Attorney(s) appearing for the Case

Messrs. Calland, Stouffer & Asher, for appellees.

Mr. Mark McElroy, attorney general, and Mr. Joseph L. White, for appellant.


Per Curiam.

The issue presented is the construction and applicability of the 1947 reciprocity agreement. The Tax Commissioner, appellant herein, contends that it does not and was not intended to exempt the appellees from the payment of the highway use tax under Section 5728.01 et seq., Revised Code, for their operation of motor vehicles over Ohio highways. The appellees contend that they were not subject to such tax because of the 1947 reciprocity agreement...

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