Ohio Bell Telephone Co. v. Evatt

The appellant, The Ohio Bell Telephone Company, collected increased rates for telephone service under bond given in pursuance of the Pence Law (110 Ohio Laws, 366) which was later amended (113 Ohio Laws, 16) with a saving clause as to pending cases. The company paid the excise taxes upon the money so collected for the years 1.925 to 1932, inclusive.

During all this period the rate case, in which such bond was given, was pending before the Public Utilities Commission and in the courts, and was finally decided and an order entered on April 26,1938. By such decision the appellant was found to…