Reports of Cases Argued and Determined in Ohio Courts of Record Except Supreme and Circuit Volume 20

Reports of Cases Argued and Determined in Ohio Courts of Record Except Supreme and Circuit Volume 20

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1911 edition. Excerpt: ...daily r1mm'ng of the railroad? The court is of the opinion that the true test in such an issue is: A line should be drawn when and where the railroad company ceases its relation to this freight as a common carrier and begins its relation as a. warehouseman. Such a use by the railroad company will not stand this test. The court seesno distinction between such a use of this ground and the use made by' any private concern of the ground occupied by railroad tracks up to and within its building. Should this ground thus used be charged against the city and taxed. as ground not used exclusively for a public purpose? The court is of the opinion that such a use is a private use for the benefit of the tenant, the railroad company, and differs in no respect from any other warehouse used for the storage of merchandise, and for this reason this ground is not exempt. Having found that all of the parcels of ground described in the' petition are public property, and also having found that no one of them is used exclusively for a public purpose, the conclusion must be, that these grounds are not exempt and are properly charged with a tax. It is claimed that neither the city nor the general assembly had any power to make these leases: that there is no power vested anywhere to make such leases of such public grounds; that these leases are void and that the lessees are mere trcspassers; that the mere use by a mere trespasser without any right, however he might use the public grounds, would not make this ground for this reason subject to taxation. There"is no doubt that the common law would grant relief in a. proper caseagainst that strict construction of the words of the exemption act, which' would tax public ground occupied by more

Product details

  • Paperback | 344 pages
  • 189 x 246 x 18mm | 617g
  • United States
  • English
  • black & white illustrations
  • 1236798538
  • 9781236798534