Case Name: Caldwell & Taylor v. State of Ohio
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1926
Citations: 4 Ohio Law Abs. 835
Docket Number: No. 19943
Parties: Caldwell & Taylor v. State of Ohio.
Judges: Jones, Matthias, Day, Allen, Kinkade and Robinson, JJ., concur.
Reporter: The Ohio Law Abstract
Volume: 4
Pages: 835–835

Head Matter:
No. 19943
Caldwell & Taylor v. State of Ohio.

Opinion:
MARSHALL, C. J.
By virtue of section 1 of the act of March 18, 1925, (111 Ohio Laws 294) imposing a tax upon "motor vehicle fuels" the term as defined in that section includes only products derived from petroleum other than kerosene, and the petroleum ingredient in compounds of petroleum with other volatile and inflammable substances, used in internal combustion motors.
Judgment reversed.
Jones, Matthias, Day, Allen, Kinkade and Robinson, JJ., concur.