American Book Co. v. Porterfield

The single question raised by this appeal is whether the printing plates used by appellant are excluded from personal property taxation under the provisions of Section 5701.03, Revised Code. This statute defines personal property for tax purposes in the following manner:

“As used in Title LYII [taxation] of the Revised Code, ‘personal property’ includes every tangible thing which is subject of ownership, whether animate or inanimate, other than patterns, jigs, dies, or drawings, which are held for use and not for sede in the ordinary course of business, money, and motor vehicles registered by…