Caldwell v. State

This cause originated in the court of common pleas of Franklin county, Ohio, as an action by the state of Ohio to recover of Caldwell & Taylor the tax upon the benzol ingredient of benzol gas, under the so-called “gaso line tax act.” Caldwell & Taylor are dealers as defined by that act, and have paid the tax upon the gasoline ingredient in the benzol gas sold by them, but they refuse to pay the tax upon the benzol ingredient, claiming that it is not subject to tax under the provisions of that act. The controversy involves no question except the interpretation of the gasoline tax act (111 Ohio…