Case Name: DIETZ v. MILLER
Court: Ohio Court of Appeals
Jurisdiction: Ohio
Decision Date: 1924-06-02
Citations: 2 Ohio Law Abs. 489
Docket Number: No. 133
Parties: DIETZ v. MILLER
Judges: 
Reporter: The Ohio Law Abstract
Volume: 2
Pages: 489–490

Head Matter:
No. 486
DIETZ v. MILLER
Ohio Appeals, 5th Dist, Williams County
No. 133.
Decided June 2, 1924
1157. TAXATION — Sales agent for wholesale company not liable for cigarette tax required by 5894 GGC.

Opinion:
RICHARDS, J.
Epitomized Opinion
Published Only In Ohio Law Abstract
Action to enjoin collection of tax assessed under Sections 5894 and 5898 GC. Miller is Comity Auditor. Dietz was a sales agent for Neubert-Schroeder Co., which was engaged in the wholesale cigarette business in the city' of Toledo, which company pays a tax in Lucas county. Dietz received goods on consignment from that company and disposed of them as agent for the company. After trial in the Common Pleas Court the case was appealed and decree for plaintiff rendered, holding:
Attorneys — Charles E. Scott and H. H. De Muth for Dietz; W. H. Shinn, Pro. A tty., for j Miller; all of Bryan. !
1. That Dietz was no more than an agent ¡ on commission for the owner of the property ¡ and not subject to the tax. i