State Ex Rel. Stanton v. Zangerle

The issues presented in these two cases are very similar, and they may properly be disposed of in one opinion. The facts are not in dispute in either case. The principle involved may be briefly stated as follows:

There is a large number of corporations doing extensive business in the city of Cleveland which do not return their personal property for taxation in that city, but return the same for taxation in tax districts in Cuyahoga county lying outside of the city of Cleveland. Other such corporations return like property for like taxation in tax districts situated in Lake county, Ohio. All…