Case ID: ohio-law-abs_5/html/0825-01.html
Source: Caselaw Access Project
Author: {"author": "KINKADE, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

STATE ex STANTON, Pros. Atty. v. ZANGERLE, Co. Aud. STANTON, Pros. Atty. v. TAX COM.
    Ohio Supreme Court.
    No. 10755, 20599.
    Decided Dec. 21, 1927.
    In mandamus.
    Writ denied.
    Error to Cuyahoga Appeals.
    Judgment affirmed.
    1157. TAXATION — 1. Domicile, for listing personal property of an Ohio corporation located therein, is that named in its charter.
    2. Not required to list in other tax district wherein it does business, unless legislature has otherwise plainly provided.
   KINKADE, J.

The domicile of an Ohio corporotion, named in its charter, when located in Ohio, is the proper place for the listing of the corporation’s personal property for taxation, and the corporation is not required to list such property in any other tax district in Ohio by reason of the fact that it does a large portion of its business in such other district, except in cases where the Legislature, by statute, has plainly provided otherwise with respect to the listing and taxing of certain classes of corporate property. (Pelton v. Transp. Co., 37 Ohio St., 450 app. and fol.)

(Marshall, CJ., Day, Robinson, Jones and Matthias, JJ., concur.)