Owens-Illinois Glass Company v. Battle

Calhoun, Pkesidbnt:

Tbis case, on appeal from tbe Circuit Court of Kanawba County, involves a declaratory judgment proceeding in wbicb that court upheld tbe action of tbe State Tax Commissioner in refusing a claim for refund of certain business and occupation taxes for 1955, 1956 and 1957 wbicb bad been paid by Owens-Illinois Glass Company, a corporation, and Libbey-Owens-Ford Glass Company, a corporation, wbicb corporations may be referred to hereafter in tbis opinion merely as tbe taxpayers.

During tbe tax years in question, tbe two taxpayers severally operated manufacturing plants in Kanawba…