Cleveland Hospital Service Ass'n v. Ebright

OPINION

By HORNBECK, J.

This is an appeal on questions of law and fact from a decree of the Common Pleas Court enjoining the defendant from collecting a franchise tax from the plaintiff as provided in §5414-9 GC. The cause was heard in the trial court and is presented here upon a stipulation of facts and testimony of certain witnesses.

Upon the record there is no issue of fact and the questions for determination are legal. It appears that the plaintiff, a Plospital Service Association, is a nonprofit corporation organized and operating under §669 GC et seq., and licensed by the Superintendent of…