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OHIO TAX CASES

Nos. 642, 643.

232 U.S. 576 (1914)

34 S.Ct. 372

58 L.Ed. 737

OHIO TAX CASES. OHIO RIVER AND WESTERN RAILWAY COMPANY v. DITTEY ET AL., AS THE TAX COMMISSION OF OHIO. MARIETTA, COLUMBUS AND CLEVELAND RAILROAD COMPANY v. CREAMER ET AL., AS THE TAX COMMISSION OF OHIO.

Supreme Court of United States.

Decided February 24, 1914.

Attorney(s) appearing for the Case

Mr. Robert J. King and Mr F.A. Durban for appellants.

Mr. Frank Davis, Jr., and Mr. Clarence D. Laylin, with whom Mr. Timothy S. Hogan, Attorney General of the State of Ohio, was on the brief, for appellees.

MR. JUSTICE PITNEY, after making the foregoing statement, delivered the opinion of the court.

These two cases depend upon practically identical facts, and present the same questions of law.

The Federal jurisdiction arose because of the Federal questions presented in the record, and did not depend upon diversity of citizenship; and it extends of course to the determination...

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