Capitol Novelty Co. v. Evatt

By the Court.

The taxpayer challenges the right of the state of Ohio to tax gambling devices. Such right was upheld by this court in Ellery v. Evatt, Tax Commr., 140 Ohio St., 249, 42 N. E. (2d), 979. We adhere to our former view that slot machines are personal property subject to ownership and taxation, within the meaning and under Sections 5325 and 5328, G-eneral Code.

The taxpayer contends that all taxpayers should receive equal benefits from the government of Ohio, by virtue of Section 2, Article I of the Constitution, which provides that “government is instituted for their equal protection…