RISS & CO. v. BOWERS

Nos. 6552, 6553, 6554 and 6555.

114 Ohio App. 429 (1961)

RISS & CO., INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE. (SIX CASES.)

Court of Appeals of Ohio, Franklin County.

Decided September 7, 1961.


Attorney(s) appearing for the Case

Messrs. George, Greek, King & McMahon and Mr. Kiehner Johnson, for appellant.

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


BRYANT, J.

In six cases pending in this court, Riss & Company, Inc., appellant, herein called Riss, has challenged the validity of the Ohio Highway Use Tax Law, being Sections 5728.01 to 5728.15, inclusive, of the Revised Code, and the applicability of this law to vehicles operated by Riss on Ohio highways during the period starting October 1, 1953, when this law went into effect, and ending December 31, 1956.

Four of the six cases will be considered and...

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