Hall of Distributors, Inc. v. Bowers

OPINION

Plaintiff is a Michigan corporation authorized to do business in the state of Ohio and is engaged in sale, through the public auction method, of standard goods, including watches, electrical appliances, household goods, furniture, blankets, ironers, radios, television sets, washing machines, electrical driers, sporting goods and many other standard articles of jewelry and merchandise, not including diamonds.

Defendant Stanley Bowers is the Tax Commissioner of the state of Ohio, and the other defendants are county officers of Wood County, Ohio, all charged with the duty, among other…