Case ID: ohio-cc-dec_33/html/0452-01.html
Source: Caselaw Access Project
Author: {"author": "HENRY, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

TAXES — WORDS AND PHRASES
    [Cuyahoga (8th) Circuit Court,
    November 4, 1908.]
    Winch, Henry and Marvin, JJ.
    John Anisfield Co. v. Cleveland C., C. & St. L. Ry.
    "Taxes Levied” Means Taxes on Duplicate.
    In a covenant regarding taxes thereafter “levied” it is presumed that the parties meant taxes thereafter to be ascertained upon the preparation of the county auditor’s-tax duplicate.
    Error.
    
      Emil Joseph, for plaintiff in error.
    
      Cook, McGowan & Foote, for defendant in error.
   HENRY, J.

We are of opinion that the parties, in the covenant of their written contract of lease regarding the payment of taxes- and assessments thereafter “levied” meant to use the term levied in the popular, albeit possibly a loose, sense in which it has admittedly been employed sometimes both by the Supreme Court and the general assembly, viz., to mean ascertained on the preparation of the duplicate by the county auditor.

The judgment is affirmed.

Marvin, J., concurs.

Winch, J., not sitting.