Ohio Supreme Court, 1926

Caldwell v. State

Caldwell v. State
Ohio Supreme Court · Decided July 1, 1926 · Allen, Day, Jones, Kinkade, Marshall, Matthias, Robinson
4 Ohio Law. Abs. 835

Caldwell v. State

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.