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INDIAN HILL v. ATKINS

No. 31948.

153 Ohio St. 562 (1950)

VILLAGE OF INDIAN HILL, APPELLANT, v. ATKINS ET AL.; CITY OF CINCINNATI, APPELLEE.

Supreme Court of Ohio.

Decided May 31, 1950.

Attorney(s) appearing for the Case

Mr. Paul W. Steer, village solicitor, and Messrs. Steer, Strauss & Adair, for appellant.

Mr. Henry W. Bruestle, city solicitor, and Mr. James W. Farrell, Jr., for appellee.

TAFT, J.

So far as a controversy between Indian Hill and Cincinnati is concerned, the following facts were admitted by Cincinnati's demurrer:

1. Since July 1, 1941, a certain taxpayer named Atkins has been a resident of and domiciled in Indian Hill.

2. In each year beginning with 1942, Atkins filed personal property tax returns listing his intangible personal property for taxation purposes.

3....

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