allied
stores
ohio
bowers
argued
november
decided
february
appellant
ohio
corporation
owning
operating
department
stores
ohio
maintaining
private
warehouses
stores
stocks
merchandise
sold
stores
challenged
ohio
courts
validity
ad
valorem
state
tax
contents
warehouses
claimed
denied
equal
protection
laws
guaranteed
fourteenth
amendment
ohio
exempted
taxation
merchandise
belonging
held
storage
warehouse
storage
trial
sustained
tax
state
held
appellant
lacked
standing
raise
constitutional
question
affirmed
judgment
held
appellant
standing
prosecute
constitutional
claim
pp
exemption
taxation
merchandise
belonging
held
storage
warehouse
storage
deny
appellant
resident
state
equal
protection
laws
guaranteed
fourteenth
amendment
wheeling
steel
glander
distinguished
pp
carlton
dargusch
argued
cause
appellant
brief
carlton
dargusch
jack
bertsch
william
saxbe
attorney
general
ohio
john
tobin
assistant
attorney
general
argued
cause
filed
brief
appellee
justice
whittaker
delivered
opinion
principal
question
presented
whether
ohio
statute
exempts
ad
valorem
taxation
merchandise
agricultural
products
belonging
nonresident
held
storage
warehouse
storage
denies
appellant
resident
state
equal
protection
laws
guaranteed
fourteenth
amendment
constitution
facts
stipulated
far
pertinent
appellant
allied
stores
ohio
ohio
corporation
owns
operates
department
store
four
ohio
cities
also
maintains
cities
private
warehouse
stores
stocks
merchandise
kinds
sold
stores
needed
merchandise
transferred
warehouse
store
merchandise
sold
sample
store
usually
heavy
bulky
article
delivered
warehouse
directly
customer
title
page
ohio
rev
code
provides
inter
alia
personal
property
located
used
business
state
shall
subject
taxation
regardless
residence
owners
thereof
emphasis
added
tax
year
involved
another
ohio
statute
title
page
ohio
rev
code
provided
pertinent
part
used
title
lvii
revised
code
personal
property
used
within
meaning
used
business
stored
kept
hand
material
parts
products
merchandise
merchandise
agricultural
products
belonging
nonresident
state
used
business
state
held
storage
warehouse
storage
added
italics
done
ohio
refer
italicized
portion
proviso
first
preliminary
question
thus
whether
ohio
correctly
held
appellant
lacked
standing
prosecute
constitutional
question
sought
presented
settled
hether
pleading
sets
sufficient
right
action
defense
grounded
constitution
law
necessarily
question
federal
law
case
coming
state
presents
question
must
determine
sufficiency
allegations
displaying
right
defense
concluded
view
taken
state
first
national
bank
anderson
staub
city
baxley
reaching
conclusion
ohio
said
opinion
necessary
consider
constitutional
question
raised
taxpayer
instant
case
contention
regard
question
sound
necessarily
leads
conclusion
entire
proviso
subdivision
section
read
merchandise
agricultural
products
belonging
nonresident
state
used
business
state
held
storage
warehouse
storage
void
stricken
apparent
taxpayer
merchandise
held
storage
warehouse
storage
taxable
described
preceding
words
remaining
statute
reading
stored
merchandise
hold
proviso
invalid
strike
statute
instead
held
proviso
expressed
valid
legislative
purpose
exempt
merchandise
agricultural
products
nonresidents
held
storage
warehouse
storage
powerless
strike
following
prior
decisions
question
general
cigar
peck
ohio
goodrich
peck
ohio
held
latter
case
answered
contention
proviso
invalid
undue
preference
nonresidents
saying
argument
addressed
general
assembly
ohio
interpretations
present
purposes
became
part
proviso
wheeling
steel
glander
proviso
basis
appellant
claim
denial
equal
protection
laws
proviso
thus
validly
remaining
statute
quite
immaterial
appellant
claim
necessarily
fall
follows
appellant
standing
prosecute
constitutional
claim
brings
us
merits
proviso
exempting
merchandise
agricultural
products
belonging
nonresident
held
storage
warehouse
storage
deny
appellant
resident
state
equal
protection
laws
within
meaning
fourteenth
amendment
applicable
principles
often
stated
entirely
familiar
wide
discretion
laying
taxes
dealing
proper
domestic
concerns
trenching
upon
prerogatives
national
government
violating
guaranties
federal
constitution
attribute
sovereign
powers
devising
fiscal
systems
ensure
revenue
foster
local
interests
course
exercise
taxing
power
subject
requirements
equal
protection
clause
fourteenth
amendment
clause
imposes
iron
rule
equality
prohibiting
flexibility
variety
appropriate
reasonable
schemes
state
taxation
state
may
impose
different
specific
taxes
upon
different
trades
professions
may
vary
rate
excise
upon
various
products
required
resort
close
distinctions
maintain
precise
scientific
uniformity
reference
composition
use
value
bell
gap
pennsylvania
magoun
illinois
trust
savings
bank
southwestern
oil
texas
kentucky
sunday
lake
iron
wakefield
heisler
thomas
colliery
oliver
iron
mining
lord
stebbins
riley
ohio
oil
conway
state
board
tax
jackson
hold
otherwise
subject
essential
taxing
power
state
intolerable
supervision
hostile
basic
principles
government
wholly
beyond
protection
general
clause
fourteenth
amendment
intended
assure
ohio
oil
conway
supra
point
beyond
state
go
without
violating
equal
protection
clause
state
must
proceed
upon
rational
basis
may
resort
classification
palpably
arbitrary
rule
often
stated
classification
must
rest
upon
ground
difference
fair
substantial
relation
object
legislation
royster
guano
virginia
louisville
gas
electric
coleman
airway
electric
appliance
day
schlesinger
wisconsin
ohio
oil
conway
selection
classification
neither
capricious
arbitrary
rests
upon
reasonable
consideration
difference
policy
denial
equal
protection
law
kentucky
state
board
tax
jackson
statute
may
discriminate
favor
certain
class
render
arbitrary
discrimination
founded
upon
reasonable
distinction
difference
state
policy
american
sugar
ref
louisiana
stebbins
riley
coming
directly
concrete
problem
us
repeatedly
held
appears
entirely
settled
statute
encourages
location
within
state
needed
useful
industries
exempting
though
also
others
taxes
arbitrary
violate
equal
protection
clause
fourteenth
amendment
bell
gap
pennsylvania
supra
ohio
oil
conway
williams
baltimore
colgate
harvey
dissenting
opinion
similarly
long
settled
classification
though
discriminatory
arbitrary
violative
equal
protection
clause
fourteenth
amendment
state
facts
reasonably
conceived
sustain
lindsley
natural
carbonic
gas
quong
wing
kirkendall
rast
van
deman
lewis
state
board
tax
jackson
light
law
thus
well
settled
stands
appellant
case
assume
state
legislative
enactments
adopted
arbitrarily
without
good
reason
legitimate
policy
state
special
reasons
motives
policies
ohio
legislature
adopting
questioned
proviso
know
certainty
important
southwestern
oil
texas
state
legislature
need
explicitly
declare
purpose
obvious
may
reasonably
purpose
policy
state
legislature
adopting
proviso
encourage
construction
leasing
operation
warehouses
ohio
nonresidents
attendant
benefits
state
economy
stimulate
market
merchandise
agricultural
products
produced
ohio
enabling
nonresidents
purchase
hold
state
storage
free
taxes
anticipation
future
needs
similar
purposes
reasonably
may
conceived
therefore
say
discrimination
proviso
exempted
merchandise
agricultural
products
belonging
nonresident
held
storage
warehouse
storage
founded
upon
reasonable
distinction
difference
state
policy
state
facts
reasonably
conceived
sustain
reasons
said
light
settled
law
shown
cases
cited
questioned
proviso
invidious
palpably
arbitrary
denied
appellant
equal
protection
laws
within
meaning
fourteenth
amendment
appellant
heavily
relies
wheeling
steel
glander
think
case
apposite
ohio
statutes
exempted
taxation
certain
accounts
receivable
owned
residents
state
taxed
owned
nonresidents
statutes
face
admittedly
discriminatory
nonresidents
declared
purpose
purpose
proffer
scheme
reciprocity
taxing
accounts
receivable
ohio
argued
reciprocal
character
statutes
eliminated
discriminatory
effects
nonresidents
held
specifically
declared
purpose
ohio
statutes
left
room
conceive
purpose
existence
declared
purpose
found
arbitrarily
discriminatory
nonresidents
hardly
escape
conclusion
inequality
slightest
difference
ohio
relation
decisive
transaction
solely
different
residence
owner
shown
situation
discrimination
residents
invidious
palpably
arbitrary
shown
rests
upon
different
residence
owner
upon
state
facts
reasonably
conceived
constitute
distinction
difference
state
policy
state
prohibited
separately
classifying
purposes
taxation
equal
protection
clause
fourteenth
amendment
affirmed
footnotes
ohio
taxing
date
january
title
page
ohio
rev
code
assessment
involved
year
ended
january
instead
january
explained
record
briefs
merchant
personal
property
valued
tax
purposes
taking
amount
value
hand
nearly
possible
month
next
preceding
year
engaged
business
adding
together
amounts
dividing
aggregate
amount
number
months
business
year
title
page
ohio
rev
code
ohio
held
foreign
corporation
although
authorized
local
business
ohio
nonresident
within
meaning
proviso
question
goodrich
peck
ohio
stated
purpose
proffer
right
tax
accounts
receivable
owned
residents
ohio
derived
sales
ohio
goods
negotiated
consummated
exchange
claimed
ohio
right
tax
accounts
receivable
owned
residents
derived
sales
goods
negotiated
consummated
ohio
effect
said
intangibles
nonresident
owners
assigned
situs
within
taxing
reach
ohio
residents
assigned
situs
without
thus
exempted
intangibles
residents
offered
taxing
power
may
embrace
doctrine
tax
situs
separate
residence
state
ever
sought
take
advantage
reciprocity
proffer
wheeling
steel
glander
supra
justice
brennan
justice
harlan
joins
concurring
hold
today
ohio
ad
valorem
tax
law
violate
equal
protection
clause
subjecting
property
ohio
corporations
tax
applied
identical
property
corporations
yet
wheeling
steel
glander
struck
violating
equal
protection
clause
another
provision
ohio
ad
valorem
tax
law
subjected
property
corporations
tax
applied
identical
property
ohio
corporations
question
presented
two
cases
stated
generally
shall
show
somewhat
superficially
measured
demands
equal
protection
clause
state
constitutionally
permitted
separately
classify
domestic
foreign
corporations
purposes
payment
exemption
ad
valorem
tax
cases
distinction
complained
denying
equal
protection
laws
incidence
tax
fact
turns
different
residence
owner
due
respect
brethren
view
think
matter
wheeling
case
indistinguishable
therefore
agree
brethren
classification
valid
case
reach
conclusion
without
developing
ground
wheeling
distinguishable
different
residence
owner
constitutionally
valid
basis
ohio
freeing
property
foreign
corporation
tax
case
invalid
basis
freeing
property
domestic
corporation
tax
involved
wheeling
case
think
answer
lies
remembering
constitution
instrument
federalism
constitution
furnishes
structure
operation
respect
national
government
respect
maintenance
principles
federalism
foremost
consideration
interpreting
pertinent
constitutional
provisions
examines
state
action
much
nation
commercial
activity
carried
enterprises
contacts
one
common
continuing
problem
constitutional
interpretation
adjusting
demands
individual
regulate
tax
enterprises
light
multistate
nature
federation
ready
examples
function
field
furnished
innumerable
cases
examined
state
taxation
regulation
commerce
due
process
clauses
still
equal
protection
clause
among
roles
operates
maintain
principle
federalism
viewing
equal
protection
clause
instrument
federalism
distinction
wheeling
case
seems
apparent
brethren
opinion
today
demonstrates
dealing
practical
complex
matter
taxation
utmost
latitude
equal
protection
clause
must
afforded
state
defining
categories
classification
case
ad
valorem
property
tax
wheeling
teaches
distinction
burdens
property
nonresidents
like
property
residents
outside
constitutional
pale
rational
ground
conceived
classification
discriminates
nonresidents
solely
nonresidents
ground
found
state
benign
beneficent
desire
favor
residents
increase
prosperity
expense
outlanders
protect
give
advantage
foreign
competition
bases
legislative
distinction
adopted
national
policies
many
countries
including
time
time
say
absolutely
considered
arbitrary
irrational
proper
analysis
seems
wheeling
applied
equal
protection
clause
give
effect
role
protect
federalism
denying
ohio
power
constitutionally
discriminate
favor
residents
residents
state
members
federation
hand
present
case
ohio
classification
based
residence
operates
ohio
residents
clearly
presents
state
action
disruptive
federal
pattern
therefore
reason
judge
state
action
mechanically
principles
state
efforts
favor
residents
brethren
opinion
makes
clear
rational
basis
found
exercise
ohio
latitude
permitted
define
classifications
equal
protection
clause
one
fact
found
concept
proper
bound
state
tie
residence
accordingly
permanently
receive
benefits
proper
persons
bear
primary
share
costs
accordingly
context
proper
say
relief
forthcoming
must
obtained
state
legislature
effect
wheeling
case
southern
greene
hanover
fire
ins
harding
distinguished
ad
valorem
property
taxes
levied
foreign
corporation
permitted
local
business
original
entry
privilege
tax
foreign
corporation
corporation
allowed
come
state
carry
business
may
claim
individual
may
claim
protection
fourteenth
amendment
subsequent
application
state
law
connecticut
general
life
ins
johnson
statute
wheeling
discriminated
nonresidents
way
present
statute
discriminates
residents
brethren
describe
forbidden
purpose
distinction
wheeling
seems
clearly
rejected
argument
made
state
show
discrimination
fact
see
indication
wheeling
condemnation
tax
based
solely
rejection
reciprocity
argument