National Tube Co. of New Jersey v. Tax Commission

OPINION

By STEVENS, PJ.

Under date of March 30, 1936, the Tax Commission of Ohio, upon appeal, made an order holding that certain equipment of the appellee designated as rolls, welding balls, guide shoes, piercing points and plugs, used by said appellee in the forming of steel products manufactured in its plant at Lo-rain, were taxable property.

Within the time prescribed by §5611-2, GC, the National Tube Co. filed an appeal to the Common Pleas Court of Lorain County from the final order of the Tax Commission above mentioned.

I11 the hearing before the Common Pleas Court, a stipulation was…