Baltimore & Ohio Rd. v. Board of Revision

Under our supervisory jurisdiction it is our duty to determine whether the decision of the Board of Tax Appeals appealed from is reasonable and lawful or unreasonable or unlawful.

As we are of the opinion that the decision in this case is controlled by the Conservancy Act of Ohio and that the certificate of the Tax Commissioner of Ohio fixing the value of the general personal and real property of a railroad for taxation has no place here, we shall omit discussing the many statutes applicable to the Tax Commissioner’s powers and duties but shall refer only to Section 5425, General Code, which…