Caldwell v. State

Ohio Supreme Court
Caldwell v. State, 4 Ohio Law. Abs. 835 (Ohio 1926)
Allen, Day, Jones, Kinkade, Marshall, Matthias, Robinson

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.

Reference

Full Case Name
Caldwell & Taylor v. State of Ohio
Status
Published