Cleveland-Cliffs Iron Co. v. Madigan

This proceeding in error is brought to reverse a judgment of $278,787.30 recovered at the January, 1911, term of the Cuyahoga common pleas by the treasurer of said county against the *178Cleveland-Cliffs Iron Co., for arrears of taxes alleged to be due for the years 1900 and to 1905 inclusive on shares of stock then owned by said corporation in certain Michigan companies. There is no controversy about the facts.

The Cleveland-Cliffs Iron Co. was organized under the laws of West Virginia as a “nonresident domestic corporation;” with “its principal office, or place of business, in the city of…