McCreary v. Bowers

This is an appeal on questions of law from a decision of the Board of Tax Appeals, as is provided in Section 5717.04, Revised Code.

The Board of Tax Appeals affirmed an assessment of the Tax Commissioner of Ohio, dated March 2, 1956, against the appellant in the sum of $2,578.98, plus a contingent penalty. This assessment was based upon appellant’s use of Ohio highways and levied under the Ohio Highway Use Tax Law, Sections 5728.01 through 5728.14, Revised Code, for the period from January 1,1955, to March 31,1955.

The facts briefly are as follows: The appellant is an individual who was engaged…