Case ID: ohio-law-abs_4/html/0835-01.html
Source: Caselaw Access Project
Author: {"author": "MARSHALL, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 1066
    No. 19943
    Caldwell & Taylor v. State of Ohio.
    Error to- the Court of Appeals of Franklin county.
    118. AUTOMOBILES — “Motor vehicle fuel” includes only petroleum products other than kerosene (111 OL. 294), 5526 GC., construed.
   MARSHALL, C. J.

By virtue of section 1 of the act of March 18, 1925, (111 Ohio Laws 294) imposing a tax upon “motor vehicle fuels” the term as defined in that section includes only products derived from petroleum other than kerosene, and the petroleum ingredient in compounds of petroleum with other volatile and inflammable substances, used in internal combustion motors.

Judgment reversed.

Jones, Matthias, Day, Allen, Kinkade and Robinson, JJ., concur.