Key, Trustee v. Bowers

This is an appeal from the Board of Tax Appeals affirming an order of the Tax Commissioner conditionally remitting certain penalties applied to the assessments due from the appellant to the state of Ohio pursuant to Section 5728.10 of the Revised Code.

This case involves Chapter 5728 of the Revised Code. That chapter imposes the highway use tax, better known as the ‘ ‘ axle-mile tax.” A great deal of background on this tax may be garnered by following the record of its tortured course through the courts. This may be done by reading the case of Geo. F. Alger Co. v. Bowers, Tax Commr., 166 Ohio…