American Issue Publishing Co. v. Evatt

By the Court.

In March of 1937 The American Issue Publishing Company, of Westerville, Franklin county, Ohio, applied to the Board of Tax Appeals of the state of Ohio for the exemption of its real and personal property in Westerville from taxation, under Section 5353, General Code, for the reason that it is an institution used exclusively for charitable purposes.

Such application was denied, whereupon an appeal was perfected to this court with an assignment of errors.

The salient facts are these: The American Issue Publishing Company was incorporated in Ohio in the year 1909, under the…