Volume 1 — Ohio Law Reporter

<p>Constitutional Law — Statute Relating to Sales of Merchandise in Bulk —Deprivation of Property — Liberty of Contract.</p>

<p>Error to the Circuit Court of Crawford County.</p>

The facts in case No. 8246, in substance, are as follows: Upon the twenty-first day of June, 1901, the same clay that the receiver was appointed, a proceeding was brought by William L. Buckingham, for the benefit of himself and all other creditors of the Springfield Provision Co., to assess and collect on the liability of the stockholders under the laws of Ohio. In this proceeding the building and loan association, on the eighth of October, 1901, set up its claim.

<p>Taxation — Situs of Bonds and Stocks — Deposited in Trust in this State — Taxable as Personal Property — Residence of Owner Immaterial — Ohio Tax Laws Cotistrued.</p> <p>1. Bonds and stocks having a situs in this state are taxable as personal property in this state, without regard to the residence of the owner.</p> <p>2. Bonds owned by a corporation created by the laws of a foreign country have a situs in this state, when deposited here by virtue of compliance with the law requiring such deposit with a statutory trustee, as a condition of doing business and for the purpose of protecting contracts made by the corporation with residents of Ohio.</p>

Exceptions to the Common Pleas Court of Hamilton County. The defendant in error was prosecuted before a justice of the peace of Hamilton county under the pure food laws, and was found guilty by a jury, as charged in the affidavit, of selling oleomargarine containing coloring matter. Thereupon, on the same day, judgment was given on the verdict, and the defendant was fined in the sum of $50 and costs.

The action as originally instituted against the plaintiff in error, was brought in the name of “Frank M. Stevens, as city solicitor, and as a tax-payer on behalf of the city of Elyria,” and the petition alleged that “he is a tax-payer and that he brings this action both as solicitor for said city and as a taxpayer in behalf of said city.” The petition thus styled, complained that the railway company owned, operated and controlled, for the fifteen years last past, a certain…

<p>Error to the Circuit Court of Hamilton County.</p>