State v. Factory Power Co.

Citations

• 16 Ohio N.P. (n.s.) 545
• 1915 Ohio Misc. LEXIS 67

Syllabus

<p>Taxation — Community Arrangement for Furnishing Factory Power, Heat and Water — Stockholders and Customers Identical — Not a Public Utility and Not Subject to the Excise Tax, When — -Sections 5415, et seq.</p> <p>A corporation organized for tlie sole purpose of furnishing electric current, heat and water to a group of manufacturing establishments, which does not exercise the power of eminent domain, or make use of streets or public ways, or serve the general public in any way, the stock whereof is owned by the factories served in proportion to the amount of service rendered to each, is not a public utility, but a private corporation, and as such is subject to a franchise tax but not to the excise tax.</p>