Helmers v. McCarthy

Jones, E. H., P. J.

After a careful consideration we have reached the conclusion that the principles of law announced in the case of Mills, Trustee, v. Bd. of Equalization of Cincinnati, 1 C. S. C. R., 566, and in the case of The Wheeling Electric Co. v. Tax Commission of Ohio, decided by Judge Sater of the U. S. district court for the southern district of Ohio, are controlling in this case. The opinion in the latter case has not yet been reported, so far as we know, but a copy of same is attached to the brief filed by counsel for defendants herein.

In the cases above cited it was held that a…