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horticulturist from any point.
b) Vegetable plants grown by a farmer in the field or in hot beds and sold from the farm premises are not taxable no matter to whom the sale is made.
(c) Vegetable plants grown in a greenhouse and sold from the greenhouse premises are taxable to all, excepting farmers and horticulturists, for the reason that we consider the plants to be products of a greenhouse and not of a farm.
(d) Vegetable plants grown in a greenhouse located on a farm, and sold from the premises to any one other than farmers and horticulturists, are taxable if operation of the greenhouse is the principal industry of the vendor. If the greenhouse is simply a small one used in conjunction with operation of the farm and only incidental thereto, sales from this point are considered sales of a farm product and not taxable.
Losh serves the Third Ohio Tax District which embraces Darke, Montgomery, Miami, Champaign, Clarke, Greene and Clinton counties.
He recently succeeded J. E. Williams, Jr., Greenville, who was transferred to the managership of the fifth district with headquarters at Cincinnati.
BRADFORD BANK SUES
Receiver Files Action for Money Due to Promissory Note
Troy, O., May 29. β James E. Maher, receiver for the First National Bank of Bradford, has filed suit in the common pleas court against J. C. Ortman and others for $3,667.07 alleged due on two promissory notes given the bank.
R. A. Kerr is attorney for the receiver.