Board of Education of Cleveland City School District v. City of Shaker Heights

Counsel agree that this case presents but one question for consideration by this court.

The Board of Tax Appeals' found that, with two exceptions, the increases allowed to the various public libraries by the Cuyahoga County Budget Commission in allotting the anticipated proceeds of the classified property taxes for the year 1940 were substantially equal to the losses previously experienced by these libraries by reason of a deficiency in the estimated collection of such taxes for the preceding year of 1939; that these 1940 increases were allowed for the purpose of compensating these libraries…