First National Bank v. Bowers

A deposit of $19,910 was made with the appellant bank in the name of “Clerk of Courts, Harrison County, Jean A. Smith, Cadiz, Ohio.”

On the clerk’s books, the deposit is broken down into seven different items, some of which are clearly county funds, while the largest item is $11,928.30, representing moneys held by the clerk of courts pending the outcome of litigation to be paid to litigants upon termination of litigation and upon order of court.

The Board of Tax Appeals found some of the items to be county funds and not subject to tax, and that other items were not the property of Harrison…