BYERS SONS, INC., v. METZGER

Nos. 36873 and 36874.

172 Ohio St. 354 (1961)

GEO. BYERS SONS, INC., APPELLEE, v. METZGER, CLERK OF COURTS, ET AL., APPELLANTS. MINOR, APPELLEE, v. METZGER, CLERK OF COURTS, ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided July 5, 1961.


Attorney(s) appearing for the Case

Messrs. McLeskey & McLeskey and Messrs. Hamilton & Kramer, for appellees.

Mr. Mark McElroy, attorney general, Mr. John J. Lokos and Mr. Earl W. Allison, prosecuting attorney, for appellants.


TAFT, J.

The dealer complains because it is now required to pay the sales tax "by cash, certified check, draft, or money order" with the application for a certificate of title for the purchaser of an automobile, instead of being allowed to make such payment by presenting prepaid tax receipts with that application, as it was permitted to do prior to the amendments of Sections 4505.06 and 5739.03, Revised Code, that became effective July 1, 1959.

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