Paxton v. Ohio Fuel Supply Co.

KNAPPEN, Circuit Judge.

Appeal from a final decree perpetually restraining the collection of the unpaid remainder of general taxes assessed by the authorities of Wayne county, Ohio, for the year 1922, against the property of appellees, both being Ohio corporations, the Gas Company having succeeded the Supply Company, in 1923, in the business of supplying natural gas- to consumers in Ohio. For convenience we shall speak of the - Supply Company as plaintiff.

Under the Constitution of Ohio all property is required to be taxed at its true value in money by a uniform rule. Const. Ohio, art. 12, § 2.…