Chapin-Colglazier Construction Co. v. Hamilton County

This is a controversy over the taxability of loose paving materials in the city of Aurora April 1, 1921. As property of plaintiff the materials were listed by the county assessor as follows: Brick, 1,500,000, $45,000; cement, 8 cars, $6,400; asphalt, 2 cars, $360'; sand, 10 cars, $500; total, $52,260. Plaintiff, a construction company, had entered into a contract January 21, 1920, to provide at its own expense the necessary labor and materials and to grade, curb and pave the streets in a paving district in the city of Aurora. This contract had been partially performed April 1, 1921, but the…