National Tube Co. v. Tax Comm

OPINION

By FINDLEY, J.

This is an appeal from the appellees’ final order of March 30, 1936, which taxed certain rolls, guide shoes, piercing points, plugs and welding balls, owned by the National Tube Company and used by it in forming steel products.

1. Rolls are cylinders used in pairs, with grooves thereon forming a pass that shapes the output.

2. Guide shoes are metal blocks, one set above and one below the opening between the piercing rolls.

3. Piercing points are bullet-shaped metal pieces that form holes in billets.

4. Tube is shaped by placing a ball or plug in the pass.

The policy of keeping…