Standard Oil Co. v. Zangerle

OPINION

By LAUSCHE, J.

In the within action the plaintiff is seeking to procure a reversal of an order of the Tax Commission of Ohio in which the Commission determined that certain properties of plaintiff were to be taxed as real estate and not as personal property. The controversy had its origin when the auditor of Cuyahoga County, in making his realty assessments included therein the land, the buildings, and in addition thereto the-structures, engines, machinery, tanks, piping, stills, pumps, bubble towers, cracking coils and other property of the plaintiff except the machinery and tools used…