Harrison County Court of Common Pleas November 15, 1900 (McBean v. Sears)

MANSFIELD, J.

In this action the plaintiff seeks to restrain the defendant from collecting $360.00 tax and $70.00 penalty for what is known as the Dow tax, assessed against him and placed on the tax duplicate by the auditor as a lien on plaintiff’s property in Cadiz, Ohio, in February, 1900, where plaintiff is said to have carried on the business of “trafficking in intoxicating liquors” from May,