Swetland Co. v. Evatt

Some preliminary observations are in order. It should need no citation of authority to convince that this court will not go outside of the record in the consideration of facts in appealed causes.

No consideration will be given to Section 5609-2 or 5609-3, General Code (119 Ohio Law^s, —), which were not in effect at the time of the decision of these appeals by the Board of Tax Appeals. Neither will any attention be paid to amendments of the General Code which became effective after these appeals became pending proceedings upon complaint being filed with the county auditor, except such as are…