Case Name: CALDWELL et. v. STATE
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1926-06-30
Citations: 4 Ohio Law Abs. 605
Docket Number: No. 19943
Parties: CALDWELL et. v. STATE
Judges: 
Reporter: The Ohio Law Abstract
Volume: 4
Pages: 605–605

Head Matter:
CALDWELL et. v. STATE
No. 19943.
Supreme Court.
Dock. June 30, 1926;
4 Abs. 475.
Attorneys: C. M. Leslie and C. M. Smith, Cincinnati, for Caldwell et; C. C. Crabbe and W. E. Benoy, Columbus, for State.

Opinion:
This action was brought originally by the State in the Franklin Common Pleas to recover a tax on the benzol content of benzol gasoline.
The judgment of the Common Pleas in sustaining a demurrer to the reply was reversed by the Court of Appeals on the ground that the benzol content of so called benzol gasoline was taxable within the purview of the gasoline tax bill.
Plaintiff in the Supreme Court contends that the benzol content, a distillate of coal tar and not a derivative of petroleum, is not taxable.