Merchandise Warehouse Co. v. Bowers

This case is before the Court for decision on the merits, such cause having been submitted solely on the pleadings and briefs of counsel and without the introduction of any evidence.

The petition herein, for declaratory judgment, reads as follows:

“Now comes the plaintiff, Merchandise Warehouse Company, and for its cause of action against the defendant says that it is a corporation organized and existing under and by virtue of the laws of the State of Ohio, and that the defendant, Stanley J. Bowers, is the duly appointed and acting Tax Commissioner of the State of Ohio.

“Plaintiff further says…