Cincinnati, Georgetown & Portsmouth Railroad v. Poland

The three above named eases were argued and submitted together on demurrers to the petitions.

The plaintiff, the Cincinnati, Georgetown & Porstmouth Railroad Company, claiming to be an interurban railroad company, seeks to enjoin the.state tax commission from certifying to the Auditor of State that it is a “railroad company” and should pay 4 per cent., on its gross earnings, and from taking any action or making report to the Auditor of State whereby it will be charged and required to pay a tax in excess of 1.2 per cent., which is chargeable as against interurban roads.. The state tax…