Morrow, Recr. v. Hess, Aud.

By the Court.

The facts in this case are not in dispute, and present the simple question whether the assets of an insolvent firm, in the hands of a receiver for the purpose of liquidation and distribution only, should be listed by such receiver for the purpose of taxation. This question was answered in the affirmative by the lower courts.

Though under the previous decisions of this court (McNeill, Assignee, v. Hagerty, Auditor, 51 Ohio St., 255, 37 N. E., 526, 23 L. R. A., 628, and French, Treas., v. Bobe, Assignee, 64 Ohio St., 323, 60 N. E., 292), there is found some support for the…