Caldwell v. State , 4 Ohio Law. Abs. 835 ( 1926 )

MARSHALL, C. J.

By virtue of section 1 of the act of March 18, 1925, (111 Ohio Laws 294) imposing a tax upon “motor vehicle fuels” the term as defined in that section includes only products derived from petroleum other than kerosene, and the petroleum ingredient in compounds of petroleum with other volatile and inflammable substances, used in internal combustion motors.

Judgment reversed.

Jones, Matthias, Day, Allen, Kinkade and Robinson, JJ., concur.