Ohio Court of Appeals June 10, 1935, No 663 (Dubois, Treas. v. Baker)

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OPINION

By HAMILTON, J.

The defendant’s first claim is that the land belongs to the United States df America in fee simple, and therefore under the ordinance of 1787 is exempt from any land tax.' It is unnecessary to discuss the proposition that if the land belongs in fee to the United States of America, the local authorities cannot assess it for taxation.