State Ex Rel. Shenango Furnace Co. v. Armson

Lees, C.

Certiorari to review tbe State Tax Commission’s determination of tbe relator’s occupation tax for 1924.

With one exception, all tbe questions presented are disposed of in opinions in State ex rel. Inter-State Iron Co. v. Armson, supra, page 230, and State ex rel. Bennett Mining Co. v. Armson, supra, page 243. The one question to he determined is whether the commission erred in disallowing deductions for royalties claimed to have been paid in advance on ore removed from the Shenango mine and the Webb mine, both of which are owned and operated by the relator.

In the year 1906 leases of…