FREIGHT LINES v. BOWERS

No. 37232.

173 Ohio St. 117 (1962)

ELLSWORTH FREIGHT LINES, INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 14, 1962.


Attorney(s) appearing for the Case

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

Mr. Mark McElroy, attorney general, and Mr. Robert J. Kosydar, for appellee.


O'NEILL, J.

The appellant claims payment was made under a mistake of law and relies upon Section 5728.06, Revised Code, which states, in part, that "the owner of each commercial car and commercial tractor * * * shall be liable for the payment of the * * * taxes levied herein," and upon Section 5703.05, Revised Code, which provides, in part, that "the commissioner has the authority on written application of any...

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