Norick v. Jeffrey Mfg. Co.

The plaintiff, the Jeffrey Manufacturing Company, a corporation, sued the defendant, Henry Norick, on a written guarantee under which defendant guaranteed 75% of the purchase price of a conveyer sold to Henryetta Coal Company! The debt so guaranteed was evidenced by six promissory notes. The plaintiff, in its petition, sought to excuse its failure to list the notes and contract for taxation under the intangible property tax law (68 O. S. 1941 §§ 1501-1520) by this allegation:

“Plaintiff alleges that its principal place of business is in the City of Columbus, Ohio, and that the situs of the…