Case Name: STATE ex STANTON, Pros. Atty. v. ZANGERLE, Co. Aud.; STANTON, Pros. Atty. v. TAX COM.
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1927-12-21
Citations: 5 Ohio Law Abs. 825
Docket Number: No. 10755, 20599
Parties: STATE ex STANTON, Pros. Atty. v. ZANGERLE, Co. Aud. STANTON, Pros. Atty. v. TAX COM.
Judges: (Marshall, CJ., Day, Robinson, Jones and Matthias, JJ., concur.)
Reporter: The Ohio Law Abstract
Volume: 5
Pages: 825–825

Head Matter:
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.

Opinion:
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.)