Pullman Co. v. Evatt

The appellant insists that the decision of the Board of Tax Appeals is unreasonable and unlawful for two reasons.

Its first contention is that it is not subject to the corporation franchise tax or fee imposed by Sections 5498 and 5499, General Code; and this is based on the view that it is not among those corporations referred to in the latter section which provides in part that “on or before June 15th the auditor of state shall charge for collection from each such corporation a fee * * (Italics supplied.) Patently this reference is to the cognate provisions of Sections 5495 and 5495-2,…