American Issue Pub. Co. v. Evatt

• Decision Date: 17 July 1940
• Docket Number: 28035.
• Citation: 137 Ohio St. 264,28 N.E.2d 613
• Parties: AMERICAN ISSUE PUB. CO. v. EVATT, Tax Com'r, et al.
• Court: Ohio Supreme Court

28 N.E.2d 613

137 Ohio St. 264

AMERICAN ISSUE PUB. CO. v. EVATT, Tax Com'r, et al.

No. 28035.

Supreme Court of Ohio

July 17, 1940

Appeal from Board of Tax Appeals.

The facts are stated in the opinion.

Boyd P. Doty, of Columbus, for appellant.

Thomas J. Herbert, Atty. Gen., and Perry L. Graham, of Cleveland for appellee William S. Evatt, Tax Com'r.

Ralph J. Bartlett, Pros. Atty., and David B. Sharp, both of Columbus, for appellee Newton A. Thatcher, County Auditor.

PER CURIAM.

In March of 1937 The American Issue Publishing Company, of Westerville, Franklin County, Ohio, applied to the Board of Tax Appeals of the state of Ohio for the exemption of its real personal property in Westerville from taxation, under Section 5353, General Code, for the reason that it is an institution used exclusively for charitable purposes.

Such application was denied, whereupon an appeal was perfected to this court with an assignment of errors.

The salient facts are these: The American Issue Publishing Company was incorporated in Ohio in the year 1909, under the sponsorship and actual control of the Anti-Saloon League of America, unincorporated, as a corporation for profit, with an authorized capital stock of $10,000. Its lands, buildings machinery and other equipment were acquired from donations made by interested persons. Only ten shares of stock representing the aggregate amount of $1,000, were ever issued. These were held by five persons in trust for the Anti-Saloon League of America, the shareholders being excluded from receiving income from the shares or from transferring them or the property of the company to any person or persons other than those designated by the governing board of the Anti-Saloon League of America.

Several years ago these shares of stock and the complete control of The American Issue Publishing Company duly passed to The Temperance Education Foundation, Inc., an Ohio corporation not for profit, organized and functioning solely for the purpose of temperance education.

For a number of years last past the publishing company has confined itself wholly to printing literature and furnishing supplies for a consideration to the national organization which sponsored it and to affiliated enterprises engaged in temperance work.

Profits derived by the Company from these activities have been devoted to providing additional equipment and for increasing facilities to promote and assist...