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of like quality, sold and unsold, the journey has been interrupted and the railroad transportation is intra-state. Your third set of conditions is as follows:

3. “Ore is carried by independent vessels to said lake points and then re-shipped to points within this state under new and separate billing."

This question must be answered in the same way as your first and second questions have been answered. The re-shipment under new and separate bills of lading is a fact which of itself is entitled to no weight, upon the authorities above cited.

Your fourth question may be answered positively. If the ore is not sold until it reaches the docks, the transportation thereof subsequent to the sale is undoubtedly intra-state commerce. This is true because the first journey of the ore, noticed for purposes of this opinion, namely, the water transportation thereof, must necessarily have been terminated at the lower lake port and the ore held there for the purpose of sale. This case comes squarely within Brown v. Houston, supra, as well as the principles of Gulf, etc., Railroad Company v. Texas, supra, and there is no question in my mind as to the character of such transportation.

Construction of Various Provisions of Act of 106 Ohio Laws 246,

(Parrett-Whittemore Taxation Act).–Tax Commission Has Control of Assessment of Real Property and Annual Assessment Cannot be Made Unless Ordered by it, and When Ordered Must be Made in All Counties in Same Year. Term "Sub-division" as Used in Sections 77, 79 and 80 of Said Act Defined. County Auditor May Direct Whether Assessor or Assistant Assessor Shall Re-assess Real Property, When Same is Ordered. County Auditor Cannot Originate or Change Real Property Assessment, But May Do so as to Personal Property. Assessors Cannot Begin Assessing Real Property Until Second Monday in April. County Auditor Cannot Direct Assessors to Fix "Unit or Tentative" Value of Real Property. The Duties of County Boards of Revision Under Various Provisions of Said Act Defined, and Notices to be Given as to Changes in Valuations. Tax Commission of Ohio Under Advice of Attorney General Required to construe Statutes Affecting Assessment, Levy and Collection of Taxes.

Syllabi for Opinion No. 1178—(Dated January 14, 1916.) Under the provisions of the act of the General Assembly known as the Parrett-Whittemore Law, as found in 106 O. L., 246-272, the appraisement or assessment of real property is limited to the control of the tax commission of Ohio, the county auditor and such officers and boards as are mentioned in Section 55 of the act (Section 5548 G. C.), and an annual appraisement of real estate is not required unless so ordered by said tax commission. If the tax com

mission of Ohio orders an assessment of real property, the same should be made in all counties of the state at the same time, i. e., in the same year.

The term "subdivision" as used in Sections 77, 79 and 80 of the act (Sections 5614, 5624-4 and 5624-5 of the General Code), refers to the parts of an assessment district in the case where the county auditor, under authority of Section 18 of the act, assigns a part of said assessment district to an assistant assessor for the return of personal property and the assessment of such real property as may be required under Section 55 of the act, and said term applies to the parts of the said assessment district as subdivided. Said term also refers to the "part" of an assessment district as mentioned in the provision of the first part of Section 55 of the act.

Where a re-assessment of real property is ordered by the tax commission of Ohio, under authority of Section 79 of the act (Section 5624-4 G. C.), the discretion to determine whether said assessment shall be made by the assessor of the district in which said property is located or by an assistant assessor or assistant assessors appointed by the county auditor, under authority of Section 18 of the act, is vested in said county auditor as the chief supervising assessing officer of said county, and the said tax commission may not interfere with the exercise of this discretion.

County auditors are without authority to originate or change any assessment of real property, either under any provision of the so-called Parrett-Whittemore Law or under any provision of any other section of the General Code now in force. Under the provisions of Sections 5399, 5400 and 5401 of the General Code, which apply only to personal property, a county auditor may exercise such authority under the conditions named and provided in said sections.

The regularly elected and qualified asessors may not begin the work of appraising real property for the year 1916 before the second Monday in April of said year.

The county auditor is without authority to direct the assessors to fix "unit or tentative" values of real property, and he may not himself or through his deputies or assistants fix such values.

The county board of revision, in the performance of its duties, under Section 51 of the act (Section 5605 G. C.), at its June session in any year, is limited in its consideration of valuations of real property to the statements and returns of such year, as placed before it by the county auditor in compliance with said section, and

said board may not increase or decrease valuations of real estate which has not been appraised during said year.

The county board of revision may increase or decrease any valuations or correct any assessment of real property complained of, regardless of whether an appraisement of all such property has been made for the current year under provision of Section 55 of the act.

The powers of the county board of revision, under provision of Section 45 of the act (Section 5598 G. C.), may only be exercised by said board in the performance of its duties under Section 44 of the act. In increasing or decreasing the valuations of real property, the county board of revision, in the exercise of the powers conferred upon it by the provisions of Section 43 of the act (Section 5596 G. C.), is limited to the investigations which it may make under Section 51 of the act. Said powers may be exercised by said board in connection with the discharge of its duties under that part of Section 51 of the act which relates to the examination and correction of statements and returns of personal property. Said powers may also be exercised by said board in the performance of its duties under the provisions of Sections 44 and 52 of the act (Sections 5597 and 5609 of the General Code).

The only notice of changes in valuation made by said county board of revision, acting as a board of equalization at its June session, required to be given, is that provided for in Sections 58 and 59 of the act (Sections 5606 and 5607 G. C.)

Before said county board of revision, in the exercise of the powers conferred upon it by Sections 44 and 52, in connection with the exercise of the powers conferred upon it and the discharge of the duties placed upon it by the provision of Section 44 of the act, can increase any valuation complained of, notice must be given as required by the provision of Section 46 of the act (Section 5599 G. C.)

The powers of the county board of revision at its August session are confined to the hearing of complaints only.

The powers conferred upon the county auditor by provision of Section 5401 G. C., may be exercised before the completion of the tax list, as well as thereafter, and the only notice required to be given in connection with the exercise of such powers is that provided for in said section.

Section 70 of the act (Section 5623 G. C.), makes it the duty of the tax commission of Ohio to decide all questions that may

arise with reference to the construction of any statute affecting the assessment, levy or collection of taxes, in accordance with the advice and opinion of the attorney general, and such opinion and the rules, regulations, orders and instructions of the commission prescribed and issued in conformity therewith, shall be binding upon all officers, who shall observe such rules and regulations and obey such orders and instructions unless and until the same are reversed, annulled or modified by a court of competent jurisdiction. The tax commission of Ohio should formally decide the questions considered in conformity with this opinion of the attorney general.

Where an Official of a Village is a Stockholder in a Newspaper,

Printed, Published and of General Circulation in Such Village, Which Newspaper is the Only Partisan Paper of the Political Party to Which It Belongs, or Where the Editor and Owner of the Only Newspaper Printed, Published and of General Circulation in a Village, is the Mayor of Such Village, and Such Newspapers Are Required to Publish the Ordinances of the Village in Order to Make the Same Legal Under Section 4228, General Code, Such Publication May be Made in Said Newspapers Without Involving such Officials by Reason of the Provisions of Sections 3808 and 12912, General Code.

No. 1159--(Opinion Dated January 10, 1916.) Bureau of Inspection and Supervision of Public Offices, Columbus,

Ohio.

Gentlemen: I have recently received several communications from you regarding the application of Sections 3808 and 12912 G. C., considered in connection with the provisions of Section 4228 et seq., of the General Code, as amended 106 O. L., 493, in the case of an official of a municipal corporation being interested in a newspaper which is required to print the ordinances of said corporation. The inquiries submitted to me may be stated thus:

1. “Do the provisions of Section 4228 G. C. prevail over to the extent of nullifying the provisions of Section 3808 or 12912 G. C. in the case of an official of a village who is the owner of stock in a newspaper printed and of general circulation in the village when such newspaper as the only partisan paper of the political party to which it belongs is required to print the ordinances of said village in order to make the same legal under the requirements of said first named section ?"

2. “The editor and owner of the only newspaper printed, published and of general circulation in the village of Ohio, has been elected mayor of said village and desires to

know whether or not he may be paid for publishing the ordinances required by law to be published in his paper. Can the ordinances of said village be legally enacted without publication in his newspaper ?”

As it is expressly stated in connection with your foregoing inquiries that an opinion is requested for your future guidance we are, therefore, concerned only with the law now in force, which is found in Sections 4228, 4229, 4232, 4676 and 6255 G. C., as amended 106 O. L., 493, and also section 4233 G. C. Without attempting to quote these various sections in full it is sufficient to say that they provide a plan or scheme for the publication of all ordinances, resolutions, statements, orders, proclamations, notices, and reports required by law or ordinance to be published. The plan provided by said sections requires:

(1) That such publications shall be in two newspapers of opposite politics published and of general circulation in the municipality.

(2) If two such newspapers are not printed and of general circulation in said municipality then said publication may be made in any newspaper printed and of general circulation in said municipality.

(3) If no newspaper is printed and of general circulation in said municipality then said publication may be made in any newspaper of general circulation therein, or by posting.

It is further provided that newspapers to meet the requirements of being printed in a municipality shall have at least one side thereof printed in such municipality. It is provided also that if no newspaper possessing the above requirements be printed in a municipality, or if the publisher thereof upon tender of

legal charge for printing refuses to print said publication, then said publication may be made in any newspaper of general circulation at such place. If anything further was necessary to add to the mandatory character of the provisions above quoted it may be found in Section 4233 G. C., which provides that it shall be deemed a suffiicent defense to any suit or prosecution under an ordinance, to show that no such publication or posting as herein required was made. Admittedly, then, the method of publication provided for as heretofore noted is mandatory and any publication of any ordinance, resolution, statement, order, proclamation, notice or report not made in conformity with said requirements is void and the subject matter of said ordinance, proclamation, resolution, statement, order, notice or report is of no legal force and effect.

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