Schumacher Stone Co. v. Tax Commission

The question is whether operations of The Schumacher Stone Company, appellee, in crushing and screening limestone into various merchantable sizes, are to be deemed manufacturing. If manufacturing, then the personal property thus used and owned shoul^be assessed, under Sections 5385, 5386 and 5388, General Code, at only fifty per cent, but if used otherwise in business then at Seventy per cent of the true value thereof.

The Tax Commission of Ohio denied to the stone company the status of a manufacturer in respeet to the personal property used in such operations. On appeal, the Court of Common…