D. P. & L. CO. v. LINDLEY

No. 78-1207.

58 Ohio St. 2d 465 (1979)

DAYTON POWER & LIGHT CO., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 27, 1979.


Attorney(s) appearing for the Case

Messrs. Porter, Wright, Morris & Arthur and Mr. Roger F. Day, for appellant.

Mr. William J. Brown, attorney general, and Ms. J. Elaine Bialczak, for appellee.


CELEBREZZE, C. J.

The appellant has raised one proposition of law that is expressed as follows: "The Ohio Coal Consumption Tax discriminates against interstate commerce in violation of the Commerce Clause of the United States Constitution."

The underlying purpose of the Commerce Clause is to facilitate free trade between the states. In order to effectively achieve that objective the United States Supreme Court has consistently held that a state may not impose...

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