Obert v. Evatt

The principles announced in the cases of State, ex rel.Foster, v. Miller et al., Tax Comm., 136 Ohio St. 295,25 N.E.2d 686, and State, ex rel. Foster, v. Evatt, Tax Commr.,ante, 65, 56 N.E.2d 265, are inapplicable here (except paragraph 5 of the syllabus of the latter case) for the reason that the instant cases involve receipts from sales since January 12, 1937, and are to be governed by Sections 5546-12a and 5546-12b, General Code, 116 Ohio Laws, pt. 2, 333 and 334, effective January 1, 1937, and amendments to Section 5546-9a, General Code, 116 Ohio Laws, pt. 2, 329, effective January 1,…