Stanton v. State Tax Commission

This controversy originally involved the legal question as to the proper place for listing and assessing the property of the Union Mortgage Company for taxation. The Union Mortgage Company is an Ohio corporation, and its original articles of incorporation designated the city of Cleveland, Cuyahoga county, Ohio, as its principal place of business, and later, by amendment, designated Mentor special school district, in Lake county, as its principal place of business. It claims to be engaged in the business of lending money upon mortgage security, in buying and selling real estate securities, and…