Pagels v. Beaman

Citations

• 35 Ohio C.C. Dec. 568
• 29 Ohio C.C. (n.s.) 209

Syllabus

<p>TAXATION</p> <p>Warehouseman Not Liable Personally for Taxes on Property in His Custody.</p> <p>Entering upon the tax duplicate goods and chattel property belonging respectively to many different owners in severalty in the custody and possession of a warehouseman, for storage purposes only and the charging of the gross valuation thereof against him individually as a single item, does not comply with the provisions of the statutes with reference to the listing of such property for taxation and may be enjoined.</p>