Benoline Co. v. State Ex Rel. Bettman

The facts in these two cases are similar, and the issues are substantially the same in each case. The differences in amounts and dates are not material. One case comes to this court from Cuyahoga county and the other from Lucas county.

The plaintiffs in error in this court will be referred to as the taxpayers, and the defendant in error will be referred to as the state.

The state, through its attorney general, brought two actions to recover amounts due as excise tax assessed in 1927, pursuant to Sections 5526 to 5541, inclusive, General Code, against the taxpayers respectively, who are sellers…