Lee v. Sturges
Ohio Supreme Court
Error to the Court of Common Pleas of Richland County. Reserved in the District Court. Error to the Superior Court of Cincinnati. The plaintiff in error, Lee, was, at the commencement of -the action, treasurer of Richland county.
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Error to the Court of Common Pleas of Richland County. Reserved in the District Court. Error to the Superior Court of Cincinnati. The plaintiff in error, Lee, was, at the commencement of -the action, treasurer of Richland county. By his petition, filed August 16, 1878, he sought to recover, as taxes for the year 1876, upon shares of stock owned by defendant, of The Western Union Telegraph Company and The Lake Shore & Michigan Southern Railway Company, the sum of $1,024.34, and as taxes for the year 1877, upon stock of the same railway company, $591.73, together with ten per cent, penalty, in…
1Opinion of the CourtSpear, J.
The questions arising upon the record are: (1.) Whether shares of stock held by citizens of Ohio in a foreign corporation, which has in this state substantial property upon which it pays taxes, are taxable here,• and, (2.) whether shares so held of stock of a consolidated railroad company are taxable here, where the company is formed by consolidation of an Ohio company with companies of other states, and has substantial property in the state on which it pays taxes, the larger portion of its property being without the state.
The claim against their taxability is substantially that (1) the…
2Cases cited15 opinions
- United States v. KirkpatrickSupreme Court of the United States · 1824
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Sturges v. CarterSupreme Court of the United States · 1885
- Tucker v. FergusonSupreme Court of the United States · 1875
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