Haas v. Thayer

Citations

• 22 Ohio C.C. Dec. 85

Syllabus

<p>INTOXICATING LIQUORS.</p> <p>Aiken Law Tax Lien does not Attach to Boat Surreptitiously: Employed by Lessee to Being Liquor in Rose Law County.</p> <p>H, a resident of the state of Pennsylvania, was the owner of a. boat which he leased to D to be used exclusively on the waters of Erie bay within said state. D without the knowledge or consent of H brought said boat within the jurisdiction of a county-in Ohio which had voted “dry” under the provisions of 99 Q-Xi. 35 (Gen. Code 6108 et seq.), known as the “Rose Law” where he used it for the sale of intoxicating liquor. Held, Such boat cannot be levied upon and sold under the provisions of Gen. Code 6078 (R. S. 4364-12) to pay the tax assessed against D.</p> <p>[Syllabus by the court.]</p>