Columbus & Southern Ohio Electric Co. v. West

The single question presented here is whether, when there has been a consolidation under the Ohio General Corporation Act of constituent corporations, which have during a given year registered their motor vehicles and paid the motor vehicle license fees thereon, the consolidated corporation must again register the motor vehicles and pay new license fees.

The applicable statute, Section 6294-1, General Code (116 Ohio Laws, 291), is in part as follows:

“Upon the transfer of ownership of a motor vehicle the registration of such motor vehicle shall expire, and it shall be the duty of the original…