Aetna Casualty & Surety Co. v. Ginder

By the Court.

This is an action begun in May, 1923, by the treasurer of Franklin county, to collect delinquent taxes claimed to be due from the .¿Etna Casualty & Surety Company for the years 1916, 1917, and 1918. The action was brought under Section 5697, General Code; the plaintiff adopting the short form of petition as provided in the section mentioned. The defendant by answer denied the allegations of the petition and averred that the taxes were illegal on several grounds set out in the answer.

In the court of common pleas a jury was waived and the case presented to the trial judge. The…