Sisler v. Foster

Citations

• 72 Ohio St. (N.S.) 437

Syllabus

<p>Owner of promissory notes — Gives possession and title to another in trust — To avoid taxation — Oounty auditor mil not he enjoined from placing same on tax duplicate.</p> <p>The maxim that one who seeks the aid of a court-of equity must come with clean hands has especial application to a case where the owner of promissory notes has, without valuable consideration, placed the legal title to the same in another by an instrument in writing purporting to be a deed of trust, but which, if given full effect, would avoid the payment of taxes upon the property at the place of such party’s residence. And where the conduct of the party, taken in connection with the terms of the instrument, indicates a purpose to retain in himself the full and actual control of the property, and he does in fact maintain such exclusive control, and also shows unmistakably that the real purpose of the transaction was to escape the payment of taxes in the taxing district where he resides, the court will refuse ' to enjoin the county auditor from placing such property on the duplicate for taxation.</p>