Cleveland & Pittsburgh Ry. v. State

Citations

• 26 Ohio C.C. Dec. 403
• 20 Ohio C.C. (n.s.) 61

Syllabus

<p>RAILWAYS.</p> <p>Excise Tax Provisions not Applicable to Railway Companies Whose Lines are Being Operated Under Lease.</p> <p>A steam railroad corporation which has leased its entire line and equipment and is not operating within the state of Ohio, is not required to pay an assessment under the Willis law upon its issued and outstanding capital stock.</p> <p>[Syllabus by the court.]</p>