Aluminum Co. of America v. Evatt

The question here presented is whether the decision of the Board of Tax Appeals sustaining the determination of the Tax Commissioner is reasonable and lawful. (Section 5611-2, General Code.)

Under Section 5495, General Code, the franchise or excise tax authorized by Section 5499, General Code, and determined according to Section 5498, General Code, is levied upon foreign corporations “for the privilege of doing business in this state or owning or using a part or all of its capital or property in this state or for holding a certificate of compliance with the laws of this state authorizing it to…