Ellsworth Freight Lines, Inc. v. Bowers

The appellant claims payment was made under a mistake of law and relies upon Section 5728.06, Eevised Code, which states, in part, that “the owner of each commercial car and commercial tractor * * * shall be liable for the payment of the * * * taxes levied herein,” and upon Section 5703.05, Eevised Code, which provides, in part, that “the commissioner has the authority on written application of any person, firm, or corporation claiming to have overpaid # :)! * any tax * * * and, if he shall find that there has been an overpayment, issue * * * a certificate of abatement * * * which shows the…