use tax may not be placed on railroad cars used in interstate commerce when they are temporarily at rest in the state because their use in interstate commerce is not at an end
How later courts described this case
- use tax may not be placed on railroad cars used in interstate commerce when they are temporarily at rest in the state because their use in interstate commerce is not at an end
Written by the judges who cited it.
The opinion
Schneider, J.,
concurs in paragraph two of the syllabus and in the judgment but withholds concurrence in paragraph one of the syllabus for the sole reason that the decision renders that paragraph obiter dictum.
StepheNsoN, J., of the Fourth Appellate District, sitting for CORRIGAN, J.